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Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 4 , 7 0 0 tons in beginning work in process inventory

Equivalent Units of Materials Cost
The Rolling Department of Jabari Steel Company had 4,700 tons in beginning work in process inventory (20% complete) on October 1. During October, 77,700 tons were completed. The ending work in process inventory on October 31 was 3,900 tons (50% complete).
What are the total equivalent units for direct materials for October if materials are added at the beginning of the process
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Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.
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