Department A had 4,400 units in work in process that were 79% completed as to labor and overhead at the beginning of the units of direct materials were added during the period; 37,400 units were completed during the period; and 2,500 units we to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-ou cost inventories. The number of equivalent units of production for material costs for the period was a. 35,500 Ob. 33,000 Oc. 39,900 Od. 37,400