Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 5,000 tons in beginning work in process inventory (S0\% complete) on October 1. During October. 84,000 tons were completed. The ending work in process inventory on October 31 was 4,200 tons (60\% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Equifyalent Units of Conversion Costs The Roliing Department of Kraus Steel Company had 5,112 tons in beginning work in process inventory (90\% complete) on October 1 . During October, 56,800 tons were completed. The ending work in process inventory on October 31 was 3,408 tons (20\% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units The cost of direct materials transferred into the Rolling Department of Kraus Company is $540,000. The conversion cost for the period in the Rolling Department is $277,300. The total equivalent units for direct materials and conversion are 2,700 tons and 4,700 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent uniti 1 perton 1 perton