The Mountain Springs Water Company has two departments, Purifying and Botting. The Battling Department had 2,280 liters in beginning work in process inventory (30% complete). During the period 57,850 liters were completed. The ending work in process was 5,790 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