Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had $2,940$ liters in beginning work in process inventory $(30\%$ complete$).$ During the period, $59,300$ liters were completed. The ending work in process was $6,460$ 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?

fill in the blank $1$ of $1$

equivalent units