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20-2 2. The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (20% complete). During the period, 65,900 ounces

20-2

2. The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (20% complete). During the period, 65,900 ounces were completed. The ending work in process inventory was 3,300 ounces (90% complete).

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

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