Patton Dyes manufactures colorings, primarily for textiles. Information on the work in process follows: - Beginning inventory, 150,000 partially complete liters. - Ending inventory, 120,000 liters; units are 25 percent complete with respect to materials and 60 percent complete with respect to conversion costs. - Started this month, 697,000 liters. Assume that beginning inventory is 20 percent complete with respect to materials and 40 percent complete with respect to conversion costs. Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FiFO