The Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 2,930 liters in beginning work in process inventory (30% complete). During the period 63,440 liters were completed. The ending work in process was 5,540 liters (70% completed). All inventories are costed by the first-in, first-out method. What are the total equivalent units for direct materials (using the FIFO method) if materials were added at the beginning of the process?
Equivalent units for materials