Equivalent Units of Materials Cost The Rolling Department of Oak
Ridge Steel Company had 4,700 tons in beginning work in process
inventory (80% complete) on July 1. During July, 78,400 tons were
completed. The ending work in process inventory on July 31 was
3,900 tons (80% complete). What are the total equivalent units for
direct materials for July if materials are added at the beginning
of the process?
_______ units
_______ units
