Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 5,000 ounces in beginning work in process inventory (204 complete). During the period, 83,300 cances were completed. The ending work in process inventary was 4,200 ounces (50% complete) What are the total equivalent units for direct materials i materials are added at the beginning of the process? X units fo Check Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these matenal take place? Recall the definition of work in process