The Bottling Department of Mountain Springs Water Company had 5,400 liters in beginning work in process inventory (20\% complete). During the penod, 58,400 liters were completed, The ending work in process inventory was 2,700 liters (55\% complete). All inventories are costed by the first-in, first-out method. What are the equivalent units for conversion costs under the FIFO method? equivalent units