Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 3,000 tons in beginning work in process inventory (70% complete) on July 1. During July, 50,200 tons were completed. The ending work in process inventory on July 31 was 2,500 tons (80% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? fill in the blank 1 units.