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

Beginning inventory, 42,400 partially complete gallons.

Transferred out, 210,500 gallons.

Ending inventory (materials are 22 percent complete; conversion costs are 11 percent complete).

Started this month, 239,700 gallons.

Required:

Compute the equivalent units for conversion costs using the weighted-average method