A ) The Rolling Department of Kraus Steel Company had 4,200 tons in beginning work in process inventory (90% complete) on October 1. During October, 70,500 tons were completed. The ending work in process inventory on October 31 was 3,500 tons (60% complete).

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

B) The Rolling Department of Kraus Steel Company had 12,166 tons in beginning work in process inventory (10% complete) on October 1. During October, 86,900 tons were completed. The ending work in process inventory on October 31 was 7,821 tons (40% complete).

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