Beginning inventory was partially complete (materials are 100 percent complete; conversion costs are 40 percent complete) . Started this month, 252,000 units Transferred out, 210,000 units. .Ending inventory, 140,000 units (materials are 100 percent complete; conversion costs are 45 percent complete) Required: a. Compute the equivalent units for materials using the weighted-average method Equivalent units b. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent units