Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 38,100 partially complete gallons. Transferred out, 208,000 gallons. Ending inventory (materials are 22 percent complete; conversion costs are 9 percent complete). . Started this month, 240,500 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. Answer is complete but not entirely correct. Equivalent Units (gallons) Materials 65,500 Conversion costs 217,505