Equivalent Units of Materials Cost

The Filling Department of Ivy Cosmetics Company had $2,300$ ounces in beginning work in process inventory $(60\%$ complete$).$ During the period, $37,700$ ounces were completed. The ending work in process inventory was $1,900$ ounces $(60\%$ complete$).$

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

units