Equivalent Units of Materials Cost

The Rolling Department of Oak Ridge Steel Company had $2,600$ tons in beginning work in process inventory $(30\%$ complete$)$ on July $1.$ During July, $43,700$ tons were completed. The ending work in process inventory on July $31$ was $2,200$ tons $(30\%$ complete$).$

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

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