Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 2,900 tons in beginning work in process inventory (20% complete) on October 1. During October, 47,800 tons were...

Extracted text: Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 2,900 tons in beginning work in process inventory (20% complete) on October 1. During October, 47,800 tons were completed. The ending work in process inventory on October 31 was 2,400 tons (40% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? X units