Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 4,000 tons in beginning work in process inventory (70% complete) on July 1. During July, 66,300 tons were completed. The ending work in process inventory on July 31 was 3,300 tons (80% complete) What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 67,740 X units