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Units to be assigned Costs Rocky Springs Beverage Company consists of two departments, Blending and Filling. The Filling Department received 31,100 ounces from the Blending Department. During the period, the Filling Department completed 35,700 ounces, including 7,100 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,500 ounces. How many ounces were started and completed during the period? ounces Equivalent Units of Materials Cost The Bottling Department of Rocky Springs Beverage Company had 10,100 ounces in beginning work in process inventory (40% complete). During the period, 63,100 ounces were completed. The ending work in process inventory was 3,200 ounces (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? X units