eBook Show Me How Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 2,200 tons in beginning work in process inventory (10% complete) on October 1. During October, 36,200 tons were completed. The ending work in process inventory on October 31 was 1,800 tons (80% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? 34,980 X units