BE 17-4 Equivalent units of conversion costs. 10 PTS The Rolling Department of Kraus Steel Company had 350 tons in beginning work in process inventory (60% 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 conversion costs? BE 17-5 Cost per equivalent unit. 10 PTS The cost of direct materials transferred into the Rolling Department of Kraus Company is $2,231,250. The conversion cost for the period in the Rolling Department is $727,200 Determine the direct materials and conversion costs per equivalent unit. Using BE 17-3 and BE 17-4