BE 17-3 Equivalent units of materials cost. 9 PTS The Rolling Department of Kraus Steel Company had 350 tons in beginning work in process inventory (55% complete) on October 1. During October, 4,100 tons were completed. The ending work in process inventory on October 31 was 500 tons (30% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process