Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 2,400 tons in beginning work in process inventory (90\% complete) on October 1 . During October, 39,900 tons were completed. The ending work in process inventory on October 31 was 2,000 tons (10\% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? X units