III. Clarke Company uses the weighted-average method in its process costing system. The following data were taken from the companys accounting records. The companys beginning work in process inventory, which was 100% complete as to materials and 70% complete as to conversion, was comprised of 120,000 units. 360,000 units were started in process during the period. The companys ending work in process inventory, which was 100% complete as to materials and 60% complete as to conversion, was comprised of 80,000 units.

Part (a) How many units were transferred out during the month?

Part (b) What were the equivalent units of production for conversion costs for the month?