Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 39,100 partially complete gallons. Transferred out, 205,300 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 11 percent complete). Started this month, 235,200 gallons. Required: Compute the equivalent units for materials using the weighted-average method. a. Equivalent units (gallons) b. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent units (gallons)