Patton Dyes manufactures colorings, primarily for textiles. Information on the work in process follows:

Beginning inventory, $160,000$ partially complete liters.

Ending inventory, $130,000$ liters; units are $25$ percent complete with respect to materials and $60$ percent complete with respect to conversion costs.

Started this month, $699,000$ liters.

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.

$\backslash$table$[[,\backslash$table$[[$Equivalent$],[$Units$]]],[$a$.$ Materials,$],[$b$.$ Conversion costs,$]]$