Units to be Assigned Costs Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 52,700 tons from the Casting Department in October. During October, the Rolling Department completed 61,600 tons, including 13,600 tons of work in process on October 1. The ending work in process inventory on October 31 was 4,700 tons. How many tons were started and completed during October? tons Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 4,600 tons in beginning work in process inventory (90% complete) on October 1. During October, 77,100 tons were completed. The ending work in process inventory on October 31 was 3,900 tons (50% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units