7. equivalent units of material costs

The rolling department of Kraus steel company had 4500 tons in beginning work in progress inventory (50% complete) on October 1. during October, 74,800 tons were completed. the ending work in process inventory on October 31 was 3,700 tons (40% complete)

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

________ units