The Bottling Department of Desert Springs Water Company had 5,000 liters in beginning work in process inventory

Question:

The Bottling Department of Desert Springs Water Company had 5,000 liters in beginning work in process inventory (30% complete). During the period, 58,000 liters were completed. The ending work in process inventory was 3,000 liters (60% complete). What are the equivalent units for conversion costs?

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