Equivalent Units of Materials Cost The Rolling Department of Keystone Steel Company had 400 tons in beginning work in process inventory completed. The ending work in process inventory was 1,000 tons (30% complete). 20% complete). During the period, 7,900 tons were What are the total equivalent units for direct materials if materials are added at the beginning of the process? X un Check My Wr Are you determining the equivalent units of materials added or of conversion of matenials? When would materials typically be added in the process? When would conversion of these matenials take place? Recall the deinition of work in process