Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 5,400 tons in beginning work in process inventory (90% complete) on October 1. During October, 89,600 tons were...

Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 5,400 tons in beginning work in process inventory (90% complete) on October 1. During October, 89,600 tons were completed. The ending work in process inventory on October 31 was 4,500 tons (20% 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