The Bottling Department of Mountain Springs Water Company had $4,900$ liters in beginning work in process inventory $(20\%$ complete$).$ During the period, $59,200$ liters were completed. The ending work in process inventory was $2,800$ liters $(55\%$ complete$).$ What are the equivalent units for conversion costs under the FIFO method?

fill in the blank $1$ of $1$

equivalent units