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Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 3 , 8 0 0 ounces in beginning work in process inventory

Equivalent Units of Materials Cost
The Filling Department of Ivy Cosmetics Company had 3,800 ounces in beginning work in process inventory (60% complete). During the period, 63,000 ounces were completed. The ending work in process inventory was 3,200 ounces (90% complete).
What are the total equivalent units for direct materials if materials are added at the beginning of the process?
x units
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