The Filling Department of Lilac Skin Care Company had 4,000 ounces in beginning work in process inventory (70% complete). During the period, 42,800 ounces were completed. The ending work in process inventory was 6,200 ounces (40% complete).

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

What are the total equivalent units for conversion costs?