Equivalent units of Materials Cost The Rolling Department of Kraus Steel Company had 2,600 tons in beginning work in process inventory (10 complete) on October 1. During October 43,600 tons were completed The ending work in process inventory on October 31 was 2,200 tons (10% completo). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? 45,800 X units The Work Are you determining the equivalent units of materials added or of conversion of materials when would materials typically be added in the proces? When would conversion of these materials take place? Recall the definition of work in process