(12 points) The Bottling Department of Mountain Springs Water Company had 23,000 liters in beginning work in process inventory (35% complete). All materials are issued when the units are placed into production. During the period, 77,000 liters were completed. The ending work in process inventory was 9,500 liters (65% complete). Under the FIFO method, what are the units to be assigned cost for: (enter whole numbers, example 50,000) (1) Whole units (2) Direct material equivalent units (3) Conversion equivalent units