Equivalent Units of Materials Cost

The Rolling Department of Jabari Steel Company had $5,100$ tons in beginning work in process inventory $(60\%$ complete$)$ on October $1.$ During October, $85,500$ tons were

completed. The ending work in process inventory on October $31$ was $4,300$ 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