8. MC.17.81.ALGO (Algorithmic) Department R had 4,900 units in work in process that were 69% completed as to labor and overhead at the beginning of the period; 39,700 units of direct materials were added during the period; 41,800 units were completed during the period; and 2,800 units were 20% 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 mequivalent units of production for conversion costs for the period was 41,800 43,879 38,979 49,500