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

Beginning inventory, $140,000$ partially complete liters.

Ending inventory, $110,000$ liters; units are $25$ percent complete with respect to materials and $60$ percent complete with respect to conversion costs.

Started this month, $695,000$ 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.

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