The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,340 liters in beginning work in process inventory (30% complete). During the period 60,810 liters were completed. The ending work in process was 5,720 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 The Bottling Department of Mountain Springs Water Company had 5,400 liters in beginning work in process inventory (25% complete). During the period, 59,900 liters were completed. The ending work in process inventory was 3,000 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