Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 4,900 tons in beginning work in process inventory ( 90% complete) on October 1 . During October, 81,800 tons were completed. The ending work in process inventory on October 31 was 4,100 tons ( 40% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units