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

-Beginning inventory, 44,600 partially complete gallons.

-Transferred out, 212,600 gallons.

-Ending inventory (materials are 19 percent complete; conversion costs are 11 percent complete).

-Started this month, 242,200 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.