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Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 4 , 5 0 0 tons in beginning work in process inventory

Equivalent Units of Materials Cost
The Rolling Department of Jabari Steel Company had 4,500 tons in beginning work in process inventory (80% complete) on October 1. During October, 74,500 tons were completed. The ending work in process inventory on October 31 was 3,700 tons (80% 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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