Department A had 4,200 units in work in process that were 62% completed as to labor and overhead at the beginning of the period; 32,300 units of direct materials were added during the period; 34,000 units were completed during the period; and 2,500 units were 35% 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 equivalent units of production for material costs for the period was a. 32,300 b. 29,800 c. 36,500 d. 34,000