Department A had 4,600 units in work in process that were 64% completed as to labor and overhead at the beginning of the period, 30,500 units of direct materials were added during the period, 32,300 units were completed during the period; and 2,800 units were 37% 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.35,100

b.27,700

c.32,300

d.30,500