The Rolling Department of Jabari Steel Company had $2,300$ tons in beginning work in process inventory $(90\%$ complete$)$ on October $1.$ During October, $38,000$ tons were completed. The ending work in process inventory on October $31$ was $1,900$ tons $(80\%$ complete$).$

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

units