The Bottling Department of Mountain Springs Water Company had 4,000 liters in beginning work in process inventory (40% complete). During the period, 66,000 liters were completed. The ending work in process inventory was 3,000 liters (70% complete). Using the FIFO method, what are the equivalent units for conversion costs? The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $27, 225. The conversion cost for the period in the Bottling Department is $7, 596. The total equivalent units for direct materials and conversion are 60, 500 and 63, 300, respectively