Equivalent Units of Materials Cost

The Rolling Department of Oak Ridge Steel Company had 4,500 tons in beginning work in process inventory (20% complete) on July 1. During July, 75,800 tons were completed. The ending work in process inventory on July 31 was 3,800 tons (30% complete).

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

A. ___________ units