Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 43,000 partially complete gallons. Transferred out, 213,500 gallons. Ending inventory (materials are 20 percent complete; conversion costs are 11 percent complete). Started this month, 244,600 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.