Equivalent Units of Materials Cost The Ralling Department of Jaban Steel Company had 4,100 tons in beginning work in process inventory ( 50% camplete) on October 1. During October, 69,000 tons were completed. The ending work in process inventory on October 31 was 3,500 tons ( 90% complete). What are the total equivalent units for direct materiais for October if materials are added at the beginning of the process? units