Calculator Department R had 4,400 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 30,600 units of direct materials were added during the period; 32,400 units were completed during the period; and 2,600 units were 28% 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 inventories. The number of equivalent units of production for conversion costs for the period was used to cost a. 32,400 --'b. 39,400 c. 29,740 Od. 34,140