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Equivalent Units of Materials Cost The Rolling Department of Oak Ridge Steel Company had 4,400 tons in beginning work in process inventory (30% complete) on July 1. During July, 72,600 tons were completed. The ending work in process inventory on July 31 was 3,600 tons (20% complete). What are the total equivalent units for direct materials for July if materials are added at the beginning of the process? 75,400 x units Feedback Check My Work Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process