Exercise 8-16 Compute Equivalent Units: Weighted-Average Method (LO 8-1, 3) Clean Corporation manufactures liquid window cleaner. The following information concerns its work in process: Beginning inventory, 39,900 partially complete gallons. Transferred out, 209,000 gallons. Ending inventory (materials are 21 percent complete; conversion costs are 10 percent complete). Started this month, 239,000 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.