Tulip Lotion Company consists of two departments, Blending & Filling. The Filling department received 46,000 ounces from the Blending Department. During the period, the Filling Department completed 46,500 ounces, including 2,300 ounces of work in process at the beginning of the period.

a) How many ounces (whole units) were in the Beginning WIP Filling?

b) How many ounces were started and completed during the period?

c) How many ounces were left in Ending WIP Filling?