Equivalent Units of Materials Cost

Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 2,100 tons in beginning work in process inventory (20% complete) on October 1. During October, 34,600 tons were completed. The ending work in process inventory on October 31 was 1,700 tons (50% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units