Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 2,900 ounces in beginning work in process inventory (10% complete). During the period, 47,600 ounces were completed. The ending work in process inventory was 2,400 ounces (10% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? fill in the blank 1 units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 8,300 ounces in beginning work in process inventory (10% complete). During the period, 63,900 ounces were completed. The ending work in process inventory was 3,200 ounces (80% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. fill in the blank 1 units