quivalent Units of Materials Cost he Rolling Department of Jabari Steet Company had 5,000 tons in beginning work in process inventory (20\% complete) oe October 1 . During October. 3,400 tons were completed. The ending work in process inventory on October 31 was 4,200 tons ( 30% complete). That are the total equivalent units for direct materials for October if materials are added at the beginning of the process? x units T cleck Mr won Are you determining the equivalent units of materials added or of converslon of materiah? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process