The Botting Department of Mountain Springs Water Company had 4,000 liters in beginning work in process that were 40\% complete. During the period, 66,000 liters were completed. The ending work in process inventary had 3,000 liters that were 70% complete. Assume that Mountain Springs uses the FIFO cost fow method and that materials are added at the beginning of the process. What are the conversion equivalent units of production for the period? equivalent units for conversion costs