Equivalent Units of Materials Cost

The Rolling Department of Jabari Steel Company had $2,900$ tons in beginning work in process inventory $(40\%$ complete$)$ on October $1.$ During October, $48,400$ tons were completed. The ending work in process inventory on October $31$ was $2,400$ tons $(60\%$ complete$).$

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

$x$ units

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Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.