Department A had 4,000 units in work in process that were 75% complted as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were completed during the period, and 2,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The FIFO method is used to cost inventories. A) the number of equivalent units of productin for conversion costs for the period was? B) the number of equivalent units of production for material costs for the period was