Units to be Assigned Costs Savannah Lotion Company consists of two departments, Blending and Filling. The Filling Department received 38,000 ounces from the Blending Department. During the period, the Filling Department completed 40,400 ounces, including 3,000 ounces of work in process at the beginning of the period. The ending work in process inventory was 600 ounces. How many ounces were started and completed during the period?