Patton Dyes manufactures coloringsi, primarily for textiles. Information on the work in process follows - Begirining inventory. 205,000 partially complete liters. - Ending inventory. 175,000 liters, units are 25 percent complete with respect to materials and 60 percent complete with respect to conversion costs. - Started this month, 708,000 itters Assume that beginning inventory is 20 percent complete with respect to matecials anid 40 percent complete with iespect to corversion costs. Required: a. Compule the equivalent units for materials using FIFO. b. Compute the equivatent units for coriversion costs using FIFO