Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,910 liters in beginning work in process that were 30% completed. During the period, 59,960 liters were completed. The ending work in process had 5,920 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