Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 5,193 tons in beginning work in process inventory (90% complete) on October 1. During October, 57,700 tons were completed. The ending work in process inventory on October 31 was 4,039 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Equivalent Units of Matenals Cost The Rolling Department of Kraus Steel Company had 3,800 tons in beginning work in process inventory (70% complete) on October 1. During October 53,200 tons were completed. The ending work in process inventory on October 31 was 3,200 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