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Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 2,400 tons in...

Equivalent Units of Materials Cost

The Rolling Department of Kraus Steel Company had 2,400 tons in beginning work in process inventory (40% complete) on October 1. During October, 39,500 tons were completed. The ending work in process inventory on October 31 was 2,000 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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