Final answer:
The calculation of equivalent units of materials cost requires data on the number of units in production and their percentage of completion regarding materials; such information is not provided in the question.
Step-by-step explanation:
To determine the equivalent units of materials cost in the Shaping Department, we need more information than what was provided in your question. Typically, the equivalent units are calculated using the number of physical units in production combined with the percentage completion of these units with respect to materials. For example, if the department started with 10,000 units and completed 70% of these with respect to materials, the calculation would be 10,000 units * 70%, which equals 7,000 equivalent units of materials cost. However, since the required data is not present, we cannot accurately calculate the equivalent units.