Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 42,400 partially complete gallons Transferred out, 214,300 gallons. Sharteg thys montr rcent complete, conversion costs are 9 percent compiete) Requirecd 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. Equivalent units (gallons)