Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 40,600 partially complete gallons. Transferred out, 207,800 gallons. Ending inventory (materials are 18 percent complete; conversion costs are 8 percent complete). Started this month, 235,500 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)
A	Materials
B	Conversion Costs