Department A had 4,800 units in work in process that were 76% completed as to labor and overhead at the beginning of the period, 25,300 units of direct materials were added during the period, 27,400 units were completed during the period, and 2,700 units were 39% 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 Oa. 27,400 Ob. 30.100 Oc 25,300 Od. 22,600