The Bottling Department of Mountain Springs Water Company had 4,100 liters in beginning work in process inventory (20% complete). During the period, 55,500 liters were completed. The ending work in process inventory was 2,800 liters (70% complete). All inventories are costed by the first-in, first-out method. What are the equivalent units for conversion costs under the FIFO method? 58,300 X equivalent units Feedback Check My Work Incorrect