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The botting Department of Mountain Springs Woter Company had 4,800 liters in beginning work in process inventory (25\%, complete). During the period, So, So0-hters were conpleted. The ending work in proceis inventory was 2,700 liters (605h complete). What are the equivalent units for conversion costs under the Fifo method: equivalent unith The botting Department of Mountain Springs Woter Company had 4,800 liters in beginning work in process inventory (25\%, complete). During the period, So, So0-hters were conpleted. The ending work in proceis inventory was 2,700 liters (605h complete). What are the equivalent units for conversion costs under the Fifo method: equivalent unith