Department A had 4,900 units in Work in Process that were 73% completed as to labor and overhead at the beginning of the period. There were 36,700 units of direct materials added during the period, 38,800 units were completed during the period, and 2,800 units were 22% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. The materials equivalent units of production for the period are

a.36,700

b.41,600

c.33,900

d.38,800