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. Open spreadsheet What are the total equivalent units for direct materials if materials are added at the beginning of the process? 18,500 x units feedback Check My W 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 Next