The Rolling Department of Kraus Steel Company had 5,200 tons in beginning work in process inventory (70% complete) on October 1. During October, 87,200 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units The Rolling Department of Kraus Steel Company had 5,200 tons in beginning work in process inventory (70% complete) on October 1. During October, 87,200 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units