8. MC.17.81.ALGO (Algorithmic) Department R had 4,500 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 27,600 units of direct materials were added during the period; 29,900 units were completed during the period; and 2,200 units were 23% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was 36,600 31,441 29,900 26,941