Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,060 liters in beginning work in process inventory (30% complete). During the per_iod,v57,230 liters were completed. The ending work in process was 6,740 liters (70% completed). All Inventories are costed by the rst-in, rst-out method. What is the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process? E equivalent units for materials