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. Answer is complete but not entirely correct. a. Materials b. Conversion costs Equivalent Units 696,500 651,000