Conlon Chemicals manufactures paint thinner. Information on the work in process follows Transferred out, 209,600 gallons Ending inventory (materials are 20 percent complete; conversion costs are 11 percent complete), Started this month, 242,400 gallons Required: a. Compute the equivalent units for materials using the weighted-average method units (gallons) b. Compute the equivalent units tor conversion costs using the weighted-average method t units