Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 42,600 partially complete gallons. Transferred out, 214,400 gallons. Ending inventory (materials are 19 percent complete, conversion costs are 9 percent complete). Started this month, 235, 200 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)