Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 6,153 tons in beginning work in process inventory (70% complete) on July 1. During July, 87,900 tons were completed. The ending work in process inventory on July 31 was 6,153 tons (70% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 4,300 tons in beginning work in process inventory (60% complete) on July 1. During July, 71,500 tons were completed. The ending work in process inventory on July 31 was 3,600 tons (90% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? units