the Mountain Springs Water Company has two departments, Pu fying and Botting. The Botting Department had 3 830 liters in beginning work In process inventory 30% complete During the period 64,670 liters were completed. The ending work in process was 6 500 liters 70% completed All inventories are costed by the first in first out method. What is the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process? equivalent units