Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . . Beginning inventory, 44,600 partially complete gallons. Transferred out, 209,500 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 10 percent complete). Started this month, 239,100 gallons. . . 36 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) es a. Materials b. Conversion costs