Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 5,200 ounces in beginning work in process inventory ( 60% complete). During the perlod, 86,600 ounces were completed. The ending work in process inventory was 4,300 ounces ( 80% complete). What are the total equlvalent units for direct materials if materials are added at the beginning of the process? units