Units to be Assigned Costs

Ivy Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 40,100 ounces from the Blending Department. During the period, the Filling Department completed 41,900 ounces, including 4,600 ounces of work in process at the beginning of the period. The ending work in process inventory was 2,800 ounces.

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