Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 2,700 tons in beginning work in process inventory (70% complete) on July 1. During July, 45,000 tons were completed. The ending work in process inventory on July 31 was 2,300 tons (90% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 47,300 X units