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The Rolling Department of Jabari Steel Company had 2 , 9 0 0 tons in beginning work in process inventory ( 5 0 % complete

The Rolling Department of Jabari Steel Company had 2,900 tons in beginning work in process inventory (50% complete) on October 1. During October, 48,200 tons were completed. The ending work in process inventory on October 31 was 2,400 tons (60% complete).
What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?

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