Department A had 4,022 units in work in process that were 69% completed as to labor and overhead at the beginning of the period, 38,049 units of direct materials were added during the period, 39,602 units were completed during the period, and 2,469 units were 38% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process at a cost of $13,082. Direct labor was $27,518 and factory overhead was $4,114. What was the number of equivalent units of production for material costs for the period?

Select the correct answer.

39,602

938

37,765

38,049