Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 6,200 tons in beginning work in process inventory (40% complete) on October 1. During October, 38,700 tons were completed. The ending work in process inventory on October 31 was 1,900 tons (20% complete).

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