Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 2,600 tons in beginning work in process inventory (40% complete) on October 1. During October, 43,700 tons were completed. The ending work in process inventory on October 31 was 2,200 tons (90% 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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