The Bottling Department of Mountain Springs Water Company had 5,900 liters in beginning work in process inventory (25% complete). During the period, 55,900 liters were completed. The ending work in process inventory was 3,200 liters (65% 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 . Previous Next