Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 3,200 tons in beginning work in process inventory (10% complete) on October 1. During October, 52,900 tons were completed. The ending work in process inventory on October 31 was 2,600 tons (70% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? 4,690 units