Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 45,800 ounces from the Blending Department. During the period, the Filling Department completed 57,300 ounces, including 14,200 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,700 ounces. How many ounces were started and completed during the period? ounces Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 5,200 ounces in beginning work in process inventory (30% complete). During the period, 86,600 ounces were completed. The ending work in process inventory was 4,300 ounces (50% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units