Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 2,000 ounces in beginning work in process inventory (50% complete). During the period, 33,900 ounces were completed. The ending work in process inventory was 1,700 ounces (10% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units seck My Work Previous Next