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The Filing Deportment of Ivy Cosmetics Company had 2,400 ounces in beginning work in process inventory (90\% complete). During the period, 40,200 ounces were completed. The ending work in process inventory was 2,000 ounces (604s complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? X units Are you determining the equivalent units of materials added or of coriversion of materials? When would materiass typlcally be added in the procass? When would conversion of these materiats take place? Recall the definition of work in process