lean Corporation manufactures liquid window cleaner. The following information concerns its work in process:

	Beginning inventory, 37,100 partially complete gallons.
	Transferred out, 214,200 gallons.
	Ending inventory (materials are 21 percent complete; conversion costs are 10 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.