The Bottling Department of Mountain Springs Water Company had 4,500 liters in beginning work in process that were 25% complete. During the period, 58,300 liters were completed. The ending work in process inventory had 3,200 liters that were 70% 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? equivalent units for conversion costs