Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 11,900 ounces in beginning work in process inventory (80% complete). During the period, 74,600 ounces were completed. The ending work in process inventory was 3,700 ounces (60% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? fill in the blank 1 units