Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 42,700 partially complete gallons. Transferred out, 211,900 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 11 percent complete). Started this month, 240,500 gallons.

Required: a. Compute the equivalent units for materials using the weighted-average method.

Materials?

b. Compute the equivalent units for conversion costs using the weighted-average method.

conversion costs?