Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 41.400 partially complete gallons Transferred out, 214,800 gallons . Ending inventory (materials are 22 percent complete: conversion costs are 12 percent complete) Started this month, 236.400 gallons. Required 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 quivalent units (gallons)