Part a: Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 45,300 ounces from the Blending Department. During the period, the Filling Department completed 51,700 ounces, including 10,000 ounces of work in process at the beginning of the period. The ending work in process inventory was 3,600 ounces.

How many ounces were started and completed during the period?

Part b: The Filling Department of Eve Cosmetics Company had 2,200 ounces in beginning work in process inventory (30% complete). During the period, 36,700 ounces were completed. The ending work in process inventory was 1,800 ounces (90% complete).

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