Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 14,000 tons in beginning work in process inventory (50% complete) on October 1. During October, 87,600 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (50% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? 92,000 X units Feedback