Equivalent units of materials cost The Rolling Department of Blackrock Steel Company had 1,100 tons in beginning work in process inventory (20% complete). During the period, 18,300 tons were completed. The ending work in process inventory was 2,700 tons (40% complete). This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answer in the question below. X Open spreadsheet What are the total equivalent units for direct materials if materials are added at the beginning of the process? X units Feedback Check My Work Consider when materials are added to the production process. Are there any units completed during the current period in which materials were added in a prior period?