Department A had 4,300 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 26,200 units of direct materials were added during the period, 27,700 units were completed during the period; and 2,800 units were 24% 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 On 30.500 Ob. 26,200 Oc. 23,400 Od: 27,700