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). During the period 70,000 liters were completed. The ending work in process was 3,000 liters (60% completed). What are the total equivalent units for direct materials under the FIFO method if materials were added throughout the process?

	Whole Units		Equivalent Units
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