Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 4,800 tons in beginning work in process inventory (20% complete) on October 1. During October, 79,400 tons were completed. The ending work in process inventory on October 31 was 4,000 tons (90% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Submit Answer Try Another Version