Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 39,400 partially complete gallons. Transferred out, 213,500 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 11 percent complete). Started this month, 243,800 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.