Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received $39,300$ ounces from the Blending Department. During the period, the Filling Department completed $43,700$ ounces, including $7,200$ ounces of work in process at the beginning of the period. The ending work in process inventory was $2,800$ ounces. How many ounces were started and completed by the Filling Department during the period