The filling department of Rose Petal Lotion Company had 2,300 ounces in beginning work process inventory (70% complete). During the period 46,500 ounces were completed. The ending work in process inventory was 1,800 ounces (25% complete) What are the total equivalent units for direct materials if materials are added at the beginning of the year?? The filling department of Rose Petal Lotion Company had 2,300 ounces in beginning work process inventory (70% complete). During the period 46,500 ounces were completed. The ending work in process inventory was 1,800 ounces (25% complete) What are the total equivalent units for direct materials if materials are added at the beginning of the year?? What are the total equivalent units for direct materials if materials are added at the beginning of the year?? Solution Units introduced during the period = Units Completed + Closing WIP .