Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 71,500 ounces from the Blending Department. During the period, the Filling Department completed 83,600 ounces, including 17,100 ounces of work in process at the beginning of the period. The ending work in process inventory was 5,000 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 2,000 ounces in beginning work in process inventory (70% complete). During the period, 33,400 ounces were completed. The ending work in process inventory was 1,700 ounces (80% complete) What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (10% complete) During the period, 66,300 ounces were completed. The ending work in process inventory was 6,000 ounces (30% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units