Equivalent units of materials cost work in process inventory was 2,300 tons ( 70% complete). This informaton has been collected in the Microsplt Excet Onine file. Open the spreadsheet, perform the requeef analysis, and input: your arsaer in the guestion belaw. Open spreatiahed What are the total equivalent unsts for direct materials if materials are odded at the beginhing of the process? X units Equivalent units of materials cost The following data is provided for the Rolling Department of Blackrock Steel Company. Materials are added at the beginning of the process. Using formulas and cell references, perform the required analysis, and input your answer into the Amount column. Transfer the numeric result for the green entry cell (B14) into the appropriate field in CNOWv2 for grading