Equivalent Units of Conversion Costs

The Filling Department of Ivy Cosmetics Company had $2,300$ ounces in beginning work in process inventory $(80\%$ complete$).$ During the period, $32,300$ ounces were completed. The ending work in process inventory was $2,900$ ounces $(20\%$ complete$).$

What are the total equivalent units for conversion costs?

$x$ units

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Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.