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Equivalent Units of Materiats Cost The Rolling Department of Jaban Stcel Company had 5,000 tons in beginning work in process inventory (70\% complete) on October 1. During October, 63,200 tons were completed. The ending work in process inventory on October 31 was 4,200 tons (10\% complete) What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? x units