=+PE 20-3A Equivalent units of materials cost obj. 2 EE 20-3 p. 906 The Filling Department of Satin Skin Lotion Company had 25,000 ounces in beginning work in process inventory (70% complete). During the period, 486,000 ounces were completed. The ending work in process inventory was 19,000 ounces (25% complete).