Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 5,300 tons in beginning work in process inventory (40% complete) on October 1. During October, 88,400 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (80% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? 69,350 units