The Mountain Springs Water Company has two departments, Purtying and Horting. The Bosing Deatment had 2,480 liters in beginning work in proces near (30% complete). During the period 61,30 liters were completed. The ending work in process 5.110 ters (70% completed). All inventories by the first-out method was al equivalent units for direct materials (using the promo materials were added at the beginning of the proces equivalent units