The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department received 66,080 liters from the Purifying Department. During the period, the Bottling Department completed 63,210 liters, including 2,940 liters of work in process at the beginning of the period. The ending work in process was 5,810 liters. How many liters were started and completed during the period? liters started and completed The Bottling Department of Mountain Springs Water Company had 5,000 liters in beginning work in process inventory (25% complete). During the period, 57,400 liters were completed. The ending work in process inventory was 2,900 liters (60% 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