Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 3,700 tons in beginning work in process inventory ( 80% complete) on October 1 , During October, 62,000 tons were completed. The ending work in process inventory on October 31 was 3,100 tons ( 90% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units