The Roling Department of Jabari Steel Company had 4,300 tons in beginning work in process inventory ( 60% complete) on October 1. During October, 71,700 tons Were completed. The ending work in process inventory on October 31 was 3,600 tons ( 40% complete). What are the total equivalent units for direct materials for October if materiais are added at the beginning of the process? x units Are you determining the equivalenc 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