22. Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 8,000 liters in beginning work in process inventory (60% complete). During the period 70,000 liters were completed. The ending work in process was 3,000 liters (60% completed). What are the total equivalent units for direct materials under the FIFO method if materials were added at the beginning of the process?

How many equivalent units

23.The Bottling Department of Mountain Springs Water Company had 4,200 liters in beginning work in process inventory (30% complete). During the period, 56,400 liters were completed. The ending work in process inventory was 2,800 liters (55% complete). What are the equivalent units for conversion costs under the FIFO method?

How many equivalent units