Equivatent Units of Materiabe Cost The Rolling Department of Jabati Steel Company hod 2,800 tons in beginning work in jrocuss iriventory (30\% campilete) of 9ctobet i. During October, 46,100 tone were completed. The ending work in process inventory on october at was 2,100 tors (60\% coraplete). What are the total equlvalont units for diect materiaks for october if matetials are added at the heginining of the procesen anits