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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (80% complete). During the

Equivalent Units of Materials Cost

The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (80% complete). During the period, 76,700 ounces were completed. The ending work in process inventory was 3,800 ounces (20% complete).

What are the total equivalent units for direct materials if materials are added at the beginning of the process? _______ units

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