Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 5,000 tons in beginning work in process inventory (40% complete) on October 1. During October, 83,100 tons were completed. The ending work in process inventory on October 31 was 4,200 tons (30% complete).

What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? fill in the blank 1 units