quivalent Units of Materials Cost. he Rolling Department of Jabari Steel Company had 5,000 tons in beginning work in process inventory (20\% complete) on October 1. During October, 13,400 tons were completed. The ending work in process imventory on October 31 was 4,200 tons (30\% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? X units T Check Mr Wor 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