Units to be Assigned Costs

Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 60,800 ounces from the Blending Department. During the period, the Filling Department completed 73,300 ounces, including 18,000 ounces of work in process at the beginning of the period. The ending work in process inventory was 5,500 ounces.

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