Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 2,500 ounces in beginning work in process inventory (70% complete). During the period, 40,900 ounces were completed. The ending work in process inventory was 2,000 ounces (90% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

x39,350 units (WRONG) Please explain solution