Equivalent Units of Materials Cost

The Filling Department of Ivy Cosmetics Company had $4,900$ ounces in beginning work in process inventory $(70\%$ complete$).$ During the

period, $81,000$ ounces were completed. The ending work in process inventory was $4,100$ ounces $(80\%$ complete$).$

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

units