Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 300 tons in beginning work in process inventory (25% complete) on July 1. During July, 2,200 tons were completed. The ending work in process inventory on July 31 was 500 tons (40% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 3,000 X units Equivalent Units of Conversion Costs The Rolling Department of Oak Ridge Steel Company had 300 tons in beginning work in process inventory (25% complete) on July 1. During July, 2,200 tons were completed. The ending work in process inventory on July 31 was 500 tons (40% complete). What are the total equivalent units for conversion costs? 2,700 X units