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.

A. Materials:

B. Conversion Costs: