Conlon Chemicals manufactures paint thinner. Information on the work in process follows Beginning inventory, 39,000 partially complete gallons. Transferred out, 213,600 gallons Ending inventory (materials are 19 percent complete; conversion costs are 11 percent complete) Started this month, 242,600 gallons. a. Compute the equivalent units for materials using the weighted-average method. Equivalent units (gallons) b. Compute the equivalent units for conversion costs using the weighted-average method Equivalent units (gallons)