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The Rolling Department of Kraus Steel Company had 2 , 0 0 0 tons in beginning work in process inventory ( 1 0 % complete

The Rolling Department of Kraus Steel Company had 2,000 tons in beginning work in process inventory (10% complete) on October 1. During October, 33,000 tons were completed. The ending work in process inventory on October 31 was 1,700 tons (90% 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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