Units to be Assigned Costs

Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received $49,500$ ounces from the

Blending Department. During the period, the Filling Department completed $62,400$ ounces, including $16,400$ ounces of work in process at

the beginning of the period. The ending work in process inventory was $3,500$ ounces.

How many ounces were started and completed by the Filling Department during the period?

$x$ ounces