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The Rolling Department of Jabari Steel Company had 3,700 tons in beginning work in process inventory (70% complete) on October 1. During October, 61,700

 

The Rolling Department of Jabari Steel Company had 3,700 tons in beginning work in process inventory (70% complete) on October 1. During October, 61,700 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? X units

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