Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 42,100 partially complete gallons. Transferred out, 211,400 gallons. Ending inventory (materials are 19 percent complete; conversion costs are 12 percent complete). Started this month, 235,800 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.