Equivalent Units of Materials CostThe Rolling Department of Kraus Steel Company had $3,700$ tons in beginning work in process inventory $(70\%$ complete$)$ on October $1.$During October, $62,000$ tons were completed. The ending work in process inventory on October $31$ was $3,100$ tons $(10\%$ complete$).$What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?units