The Mountain Springs Water Company has two departments, Purifying and Botting. The Blotting Department had 2,610 kters in beginning work in process Inventory (20% complete). During the period 64,940 liters were completed. The ending work in process was 5,670 liters (70% completed). All inventories are costed by the first in, fint out method. What is the total equivalent units for direct materials (using the Faro method) i materials were added at the beginning of the process? equivalent units The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.60 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion 0 3,420 51,350 51,350 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) Inventory in process, end of period Total units to be assigned costs 54,770 51,350 3,930 2.100 55,280 56,870 The beginning work in process inventory had a cost of $3.290. Determine the cost of completed and transferred out production, and the ending work in process inventory Completed and transferred out production Inventory in process, ending