Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,900 tons in beginning work in process inventory (80% complete) on July 1. During July, 47,700 tons were completed. The ending work in process inventory on July 31 was 2,400 tons (10% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 43,972.4 X units