1. Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department received 60,880 liters from the Purifying Department. During the period, the Bottling Department completed 57,800 liters, including 2,700 liters of work in process at the beginning of the period. The ending work in process had 5,780 liters. How many liters were started and completed during the period? _____________ liters started and completed

2. Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,570 liters in beginning work in process that were 30% completed. During the period, 64,120 liters were completed. The ending work in process had 5,630 liters that were 70% completed. Assume that Mountain Springs uses the FIFO cost flow method and that materials are added at the beginning of the process. What are the materials equivalent units of production for the period? ________________ equivalent units for materials

3. The Bottling Department of Mountain Springs Water Company had 5,200 liters in beginning work in process that were 25% complete. During the period, 57,100 liters were completed. The ending work in process inventory had 2,700 liters that were 60% complete. Assume that Mountain Springs uses the FIFO cost flow method and that materials are added at the beginning of the process. What are the conversion equivalent units of production for the period? ________________ equivalent units for conversion costs