Equivalent Units of Materials Cost

The Filling Department of Ivy Cosmetics Company had $14,200$ ounces in beginning work in process inventory $(20\%$

complete$).$ During the period, $88,600$ ounces were completed. The ending work in process inventory was $4,400$

ounces $(10\%$ complete$).$

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

$x$ units