Conlon Chemicals manufactures paint thinner. Information on the work in process follows:

Beginning inventory, 39,700 partially complete gallons.

Transferred out, 210,300 gallons.

Ending inventory (materials are 20 percent complete; conversion costs are 9 percent complete).

Started this month, 239,900 gallons.

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.