The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,620 liters in beginning work in process inventory (30% complete). During the period 61,470 liters were completed. The ending work in process was 6,120 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