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Exercise 8-18 (Algo) Compute Equivalent Units: Weighted-Average Method (LO 8-1, 3) Conlon Chemicals manufactures paint thinner. Information on the work in process follows: Beginning inventory, 38,400 partially complete gallons. Transferred out, 207,300 gallons. Ending inventory (materials are 18 percent complete; conversion costs are 9 percent complete). Started this month, 238,900 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. Equivalent Units (gallons) Materials Conversion costs