Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 43,400 partially complete gallons. Transferred out, 214,200 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 12 percent complete). Started this month, 238,600 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) a. Materials Conversion costs b