Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company ending work in process inventory on July 31 was 1,900 tons (70% complete). What are the total equivalent units for direct materlals for July if materials are added at the beginning of the process? had 2,300 tons in beginning work in process inventory (40% complete). During July, 38,500 tons were completed. The My Work Are you detormining the equivalent units of materials added or cof take place? Recall the definition of work in process