QUESTION 4 The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 8,000 litres in beginning work in process inventory (60% complete). During the period 70,000 litres were completed. The ending work in process was 3,000 litres (60% completed). What are the total equivalent units for direct materials under the FIFO method if materials were added at the beginning of the process? For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). TTT Arial 3 (12pt) T. Total equivalent unit for direct material is 65000