EE 20-3 p SHOW ME HOW EXCEL ONLINE PE 20-30 Equivalent units of materials cost OBJ. 2 The Rolling Department of Blackrock Steel Company had 800 tons in beginning work in process inventory (20% complete). During the period, 12,700 tons were completed. The ending work in process inventory was 2,000 tons (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process