Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 6,100 tons in beginning work in process inventory (90% complete) on October 1. During October, 38,400 tons were completed. The ending work in process inventory on October 31 was 1,900 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 2,632 tons in beginning work in process inventory (40% complete) on October 1. During October, 32,900 tons were completed. The ending work in process inventory on October 31 was 1,974 tons (60% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units