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.