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The Rolling Department of Jabari Steel Company had 4 , 3 0 0 tons in beginning work in process inventory ( 2 0 % complete

The Rolling Department of Jabari Steel Company had 4,300 tons in beginning work in process inventory (20% complete) on October 1. During October, 71,600 tons were completed. The ending work in process inventory on October 31 was 3,600 tons (80% 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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