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

Beginning inventory, $180,000$ partially complete liters.

Ending inventory, $150,000$ liters; units are $25$ percent complete with respect to materials and $60$ percent complete with respect

to conversion costs.

Started this month, $703,000$ 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.