Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 3,100 tons in beginning work in process inventory ( 50% complete) on October 1. During October, 52,200 tons were completed. The ending work in process inventory on October 31 was 2,600 tons ( 90% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? X units