1A) The Rolling Department of Jabari Steel Company had 5,100 tons in beginning work in process inventory (80% complete) on October 1. During October, 84,600 tons were completed. The ending work in process inventory on October 31 was 4,200 tons (10% complete).

What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?

1B)The Rolling Department of Jabari Steel Company had 7,128 tons in beginning work in process inventory (10% complete) on October 1. During October, 79,200 tons were completed. The ending work in process inventory on October 31 was 5,544 tons (70% complete).

What are the total equivalent units for conversion costs? Round to the nearest whole unit.