Equivalent Units of Materials Cost

The Rolling Department of Bragg Steel Company had 4,500 tons in beginning work in process inventory (30% complete) on October 1. During October, 74,800 tons were completed. The ending work in process inventory on October 31 was 3,700 tons (10% complete).

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

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