eBook Show Me How Print Item Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 5,300 tons in beginning work in process inventory (70% complete) on October 1. During October, 87,800 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (10% complete), What are the total equivalent units for direct materials for October if materials are added at the beginning of the process units 100% 82" @ 400 11:17 6/15/. 99