Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,800 tons in beginning work in process inventory (60% complete) on July 1. During July, 46,600 tons were completed. The ending work in process inventory on July 31 was 2,300 tons (50% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 48,900 X units