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The Rolling Department of Kraus Steel Company had 5,300 tons in beginning work in process inventory (20% complete) on October 1. During October, 88,800

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The Rolling Department of Kraus Steel Company had 5,300 tons in beginning work in process inventory (20% complete) on October 1. During October, 88,800 tons were completed. The ending work in process inventory on October 31 was 4,400 tons (30% 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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