eBook Show Me How Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 5,400 tons in beginning work in process inventory (80% complete) on October 1. During October, 89,700 tons were completed. The ending work in process inventory on October 31 was 4,500 tons (80% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units )