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

Beginning inventory, 44,200 partially complete gallons.

Transferred out, 213,900 gallons.

Ending inventory (materials are 20 percent complete; conversion costs are 8 percent complete).

Started this month, 235,200 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.