Department A had $5,000$ units in work in process that were $60\%$ completed as to labor and overhead at the beginning of the period, $34,000$ units of direct materials were added during the period, $31,000$ units were completed during the period, and $2,000$ units were $80\%$ 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 conversion costs for the period was

a$.29,600$

b$.34,000$

c$.32,000$

d$.32,400$