Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning Inventory, 39.600 partially complete gallons. Transferred out, 211,700 gallons. Ending inventory (materials are 22 percent complete conversion costs are 9 percent complete). Started this month, 237.600 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) Materials Conversion costs b