Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 4,800 tons in beginnino work in procest inventory (4034 complete) on October 1. Durlag october 80,000 tons were completed. The ending work in process inventory on October 31 was 4,000 tons ( 40% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the proceis? x units foestonk Are vou determining the equivalent. units of materials added or of conversion of matertals when would materiats typically be added in the process? When would conversion of these materials take place? Recal the definibon of work in orocess