Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 4,700 tons in beginning work in process inventory (70% completa) on July 1. During July, 78,800 tons were completed. The ending work in process inventory on July 31 was 3,900 tons (80% complete). What are the total equivalent units for direct material for July of materials are added at the beginning of the process? 78,630 X units