Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 36,700 partially complete gallons. Transferred out, 212,700 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 11 percent complete). Started this month, 236,500 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.

Equivalent Units (gallons) a Materials b Conversion costs