Mountain Springs Water Company has two departments, Purifying and Bottling. The Bottling Department had 3,000 liters in beginning work in process inventory
(30% complete). During the period, 71,000 liters were completed. The ending work in process was 5,000 liters
(70% completed). What is the total equivalent units for direct materials
(using the FIFO method) if materials were added at the beginning of the process?
Correct Answer:
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