Conlon Chemicals manufactures paint thinner. Information on the work in process follows: . Beginning inventory, 38,200 partially complete gallons. . Transferred out, 206,000 gallons. Ending Inventory (materials are 20 percent complete: conversion costs are 12 percent complete). Started this month, 242,300 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. Equivalent Units (gallons) a. Materials Conversion costs b