Equivalent Units of Materials Cost

The Filling Department of Ivy Cosmetics Company had $4,400$ ounces in beginning work in process inventory $(90\%$ complete$).$ During the period, $72,800$ ounces were completed. The ending work in process inventory was $3,600$ ounces $(40\%$ complete$).$

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

units