Conlon Chemicals manufactures paint thinner. Information on the work in process follows:

• Beginning inventory, 44,400 partially complete gallons.
• Transferred out, 206,500 gallons.
• Ending inventory (materials are 21 percent complete; conversion costs are 11 percent complete).
• Started this month, 242,100 gallons.

Required:

a. Compute the equivalent units for materials using the weighted-average method.

b. Compute the equivalent units for conversion costs using the weighted-average method.