Conlon Chemicals manufactures paint thinner. Information on the work in process follows: - Beginning inventory, 44,400 partially complete gallons. - Transferred out, 214,500 gallons. - Ending inventory (materials are 20 percent complete; conversion costs are 8 percent complete). - Started this month, 237,400 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