Equivalent Units of Materials Cost

The Rolling Department of Jabari Steel Company had $3,200$ tons in beginning work in process inventory $(40\%$ complete$)$ on October $1.$ During October, $53,700$ tons were completed. The ending work in process inventory on October $31$ was $2,700$ tons $(80\%$ complete$).$

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

$x$ units