Equivalent Units of Materials Cost The Filing Department of Ivy Cosmetics Company had 3,800 ounces in beginning work in process inventory (50\% complete). During the period, 62,600 ounces were completed. The ending work in process inventory was 3,100 cunces (90\% complete). What are the total equivalent units for direct materials if materiaks are added at the beginining of the process? x units * Chein ty whe Are you determining the equivalent units of matenals added or of corversion of materias? When would materials typically be added in the process? When would conversion of these matenais take place? Recall the definition of wark in proceis