The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in process inventory (60%

Question:

The Filling Department of Savannah Lotion Company had 3,000 ounces in beginning work in process inventory (60% complete). During the period, 40,400 ounces were completed. The ending work in process inventory was 600 ounces (25% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process?