The Filling Department of Rose Petal Lotion Company had 2,300 ounces in beginning work in process inventory

Question:

The Filling Department of Rose Petal Lotion Company had 2,300 ounces in beginning work in 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 process?