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The Bottling Department of Mountain Springs Water Company had 4 , 7 0 0 liters in beginning work in process that were 2 0 %

The Bottling Department of Mountain Springs Water Company had 4,700 liters in beginning work in process that were 20% complete. During the period, 57,800 liters were completed. The ending work in process inventory had 3,100 liters that were 55% complete. Assume that Mountain Springs uses the FIFO cost flow method and that materials are added at the beginning of the process. What are the conversion equivalent units of production for the period?

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