Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 78,700 ounces from the Blending Department. During the period, the Filling Department completed 89,700 ounces, including 15,700 ounces of work in process at the beginning of the period. The ending work in process inventory was 4,700 ounces. How many ounces were started and completed during the period

74,000 ounces

Explanation:

Eve cosmetics is using cost accounting methods to identify the ounces it produces during a period. Work in process are the units which are partially completed during the period. Completed units include the finished goods units. To calculate ounces started and completed during the period we minus beginning work in process from the ounces completed by Filling department.

89,700 ounces - 15,700 ounces = 74,000 ounces.

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