Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,930 liters in beginning work in process inventory (30% complete). During the period, 63,680 liters were completed. The ending work in process was 5,290 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? equivalent units