Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 39,900 partially complete gallons. Transferred out, 210,800 gallons. Ending inventory (materials are 18 percent complete; conversion costs are 8 percent complete). Started this month, 236,400 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) Materials Conversion costs b