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The Filling Department of Eve Cosmetics Company had 4,100 ounces in beginning work in process inventory (90% complete). During the period, 69,000 ounces were completed.

The Filling Department of Eve Cosmetics Company had 4,100 ounces in beginning work in process inventory (90% complete). During the period, 69,000 ounces were completed. The ending work in process inventory was 3,500 ounces (40% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?

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