Please read the question! THE ANSWER IS NOT 36,420!

Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 2,200 tons in beginning work in process inventory (70% complete) on October 1. During October, 36,700 tons were completed. The ending work in process inventory on October 31 was 1,800 tons (70% complete)

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