The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60%

Question:

The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60% complete). During the period, 46,000 ounces were completed. The ending work in process inventory was 8,000 ounces (25% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?