Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 3,900 tons in beginning work in process inventory (50\% complete) on October 1. During Cctober, 65,600 tons were completed. The ending work in process inventory on October 31 was 3,300 tons ( 80% complete). What are the total equivalent units for direct materiaks for October if materials are added at the beginning of the process? units