Equivalent Units of Materials Cost. The Rolling Department of Jabari Steel Company had 4,600 tons in beginning work in process inventory ( 30% complete) on October 1 . During October, 76,600 tons were completed. The ending work in process inventory on October 31 was 3,800 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