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The Rolling Department of Kraus Steel Company had 2,600 tons in beginning work in process inventory (10% complete) on October 1st. During October, 43,600 tons

The Rolling Department of Kraus Steel Company had 2,600 tons in beginning work in process inventory (10% complete) on October 1st. During October, 43,600 tons were completed. the ending work in process inventory on October 31 was 2,200 tons(10% 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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