Equivalent Units of Materials Cost The Filing Department of Ivy Cosmetics Company had 5,300 ounces in beginning work in process inventory (40% complete). During the period, 88,200 ounces were completed. The ending work in process inventory was 4,400 ounces (90% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Feedback Check My Work 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. CS Scanned with CamScanner