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The Filling Department of Ivy Cosmetics Company had 3,800 ounces in beginning work in process inventory (50% complete). During the period, 63,600 ounces were completed.

The Filling Department of Ivy Cosmetics Company had 3,800 ounces in beginning work in process inventory (50% complete). During the period, 63,600 ounces were completed. The ending work in process inventory was 3,200 ounces (50% complete).

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

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