1. Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 46,900 ounces from the Blending Department. During the period, the Filling Department completed 50,900 ounces, including 6,800 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,800 ounces.

How many ounces were started and completed during the period? __________ ounces

2. The Filling Department of Eve Cosmetics Company had 2,500 ounces in beginning work in process inventory (50% complete). During the period, 41,500 ounces were completed. The ending work in process inventory was 2,100 ounces (40% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process? ________ units