Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 3,400 ounces in beginning work in process inventory (50% complete). During the period, 57,000 ounces were completed. The ending work in process inventory was 2,900 ounces (60% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? 56,500 units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 9,900 ounces in beginning work in process inventory (90% complete). During the period, 89,800 ounces were completed. The ending work in process inventory was 4,500 ounces (10% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. 84,400 X units