Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 36,200 partially complete gallons. Transferred out, 206,300 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 9 percent complete). Started this month, 240,700 gallons. Required: 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)