Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,000 tons in beginning work in process inventory (30% complete) on July 1. During July, 34,000 tons were completed. The ending work in process inventory on July 31 was 1,700 tons (30% complete) What are the total equivalent units for direct materials for July it materials are added at the beginning of the process? 35,700 X units Check My Wort Are you determining the equivalent units of materials added or of conversion of maters? What would materials typically be added in the process? When would conversion of these mates take place? Recall the definition of work in process