Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 3,000 tons in beginning work in process inventory (60% complete) on October 1. During October, 50,800 tons were completed. The ending work in process inventory on October 31 was 2,500 tons (50% 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 4,540 tons in beginning work in process inventory (80% complete) on October 1. During October, 45,400 tons were completed. The ending work in process inventory on October 31 was 3,178 tons (40% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $10,000. The conversion cost for the period in the Rolling Department is $263,900. The total equivalent units for direct materials and conversion are 2,500 tons and 4,550 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: per ton Conversion cost per equivalent unit: per ton