Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 2,100 tons in beginning work in process inventory (10% complete) on October 1. During October, 35,000 tons were completed. The ending work in process inventory on October 31 was 1,800 tons (60% 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<br>

To calculate the total equivalent units for direct materials, we need to consider the units that were in beginning work in process inventory and the units completed during the month.

Units in beginning work in process inventory: 2,100 tons x 10% = 210 tons (equivalent units)

Units completed during the month: 35,000 tons

Total equivalent units for direct materials: 210 tons + 35,000 tons = 35,210 tons