Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 32,800 ounces from the Blending Department. During the period, the Filling Department completed 47,500 ounces, including 16,700 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,000 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 2,900 ounces in beginning work in process inventory (80% complete). During the period, 48,300 ounces were completed. The ending work in process inventory was 2,400 ounces (90% 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 2,600 ounces in beginning work in process inventory (20% complete). During the period, 42,900 ounces were completed. The ending work in process inventory was 3,000 ounces (60% complete) What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 680 units in work in process at the beginning of the period, which were 40% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "O". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total