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The rolling department of Kraus steel Company had 2300 tons in beginning work in process inventory (20% complete) on October 1. Dearing October, 39,100 tons

The rolling department of Kraus steel Company had 2300 tons in beginning work in process inventory (20% complete) on October 1. Dearing October, 39,100 tons were completed. The ending work in process inventory on October 31 was 2000 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

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