Units to be Assigned Costs

Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received $77,000$ ounces from the Blending Department. During the period, the Filling Department completed $91,800$ ounces, including $19,400$ ounces of work in process at the beginning of the period. The ending work in process inventory was $4,600$ ounces.

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