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

Beginning Inventory, $175,000$ partlally complete liters.

Ending inventory, $145,000$ liters; units are $25$ percent complete with respect to materlals and $60$ percent complete with respect to conversion costs.

Started this month, $702,000$ liters.

Required:

a$.$ Compute the equivalent units for materlals 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,$]]$