The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,760 liters in beginning work in process inventory (30% complete). During the period 57,310 liters were completed. The ending work in process was 6,670 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?

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equivalent units