Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had $3,600$ liters in beginning work in process inventory $(30\%$ complete$).$ During the period $55,790$ liters were completed. The ending work in process was $5,840$ liters $(70\%$ completed$).$ What is the total equivalent units for direct materials $($using the FIFO method$)$ if materials were added at the beginning of the process? equivalent units