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The Rolling Department of Kraus Steel Company had 4 , 4 0 0 tons in beginning work in process inventory ( 5 0 % complete

The Rolling Department of Kraus Steel Company had 4,400 tons in beginning work in process inventory (50% complete) on October 1. During October, 72,900 tons were completed. The ending work in process inventory on October 31 was 3,600 tons (40% complete).
What are the total equivalent units for direct materials for October if materials are added at the beginning of the process?
fill in the blank 1
units

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