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The Rolling Department of Kraus Steel Company had 4,900 tons in beginning work in process inventory (80% complete) on October 1. During October, 30,900 tons

The Rolling Department of Kraus Steel Company had 4,900 tons in beginning work in process inventory (80% complete) on October 1. During October, 30,900 tons were completed. The ending work in process inventory on October 31 was 1,500 tons (90% 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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