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

• Beginning inventory, 30,000 partially complete gallons.

• Transferred out, 157,500 gallons.

• Ending inventory (materials are 10 percent complete; conversion costs are 20 percent complete).

• Started this month, 180,000 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.

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