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

Beginning inventory, 35,700 partially complete gallons.

Transferred out, 210,900 gallons.

Ending inventory (materials are 21 percent complete; conversion costs are 10 percent complete).Started this month, 240,300 gallons.

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.