Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department received $64,300$ liters from the Purifying Department. During the period, the Bottling Department completed $61,310$ liters, including $2,700$ liters of work in process at the beginning of the period. The ending work in process was $5,690$ liters. How many liters were started and completed during the period?

Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department received $64,300$ liters from the Purifying Department. During the period, the Bottling Department completed $61,310$ liters, including $2,700$ liters of work in process at the beginning of the period. The ending work in process was $5,690$ liters. How many liters were started and completed during the period?

Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had $3,920$ liters in beginning work in process inventory $(30\%$ complete$).$ During the period, $58,720$ liters were completed. The ending work in process was $5,240$ liters $(70\%$ completed$).$ What are the total equivalent units for direct materials $($using the FIFO method$)$ if materials were added at the beginning of the process?