Department A had 4,000 units in work in process that were 60% completed as to conversion at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to coversion 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 for Direct Material costs for the period was: a) 29,000 units b) 29,800 units c) 33,000 units d) 32,000 units