Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 4,600 tons in beginning work in process inventory (60% complete) on October 1. During October, 76,300 tons were completed. The ending work in process inventory on October 31 was 3,800 tons (80% 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