Material equivalent units for the Pressing department would be calculated as follows: (Step 1) % of Materials Whole Units Added in April Equivalent Units Beginning WIP Inventory 0 0 Units Started and Completed 100% Ending WIP Inventory 100% 550 (all of material in the beginning WIP was added last month) (all of the material in Units Started and Completed as well as Ending WIP was added THIS MONTH)