uivalent Units of Materials Cost

The Rolling Department of Jabari Steel Company had $12,500$ tons in beginning work in process inventory $(20\%$ complete$)$ on October $1.$ During October, $78,400$ tons were completed. The ending work in process inventory on October $31$ was $3,900$ 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 $1$ of $1$

units