Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 3,500 tons in beginning work in process inventory (10% complete) on October 1. During October, 58,300 tons were completed. The ending work in process inventory on October 31 was 2,900 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? fill in the blank 1 of 1 units Feedback Area