m pro BOOK Show Me How Calculator Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 4,200 tons in beginning work in process inventory (30% complete) on July 1. During July, 69,700 tons were completed. The ending work in process inventory on July 31 was 3,500 tons (90% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? units