Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 40,300 partially complete gallons. Transferred out, 214,500 gallons. Ending Inventory (materials are 20 percent complete, conversion costs are 9 percent complete). Started this month, 238,400 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) 220,278 Materials b. Conversion costs 227,340