The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 8,000 liters in beginning work in process inventory (60% complete) and they completed 70,000 liters during the period. There were 3,000 liters (60% completed) left in ending work in process inventory. Assuming that they add materials at the beginning of the process and conversion costs evenly throughout the process. Calculate the units started or transferred in from a prior department. Calculate the equivalent units for direct materials under the FIFO method. Calculate the equivalent units for conversion costs under the FIFO method