Department A had 5,000 units in work in process that were 63% completed as to labor and overhead at the beginning of the period; 25,100 units of direct materials were added during the period; 27,100 units were completed during the period; and 3,000 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 O a. 25,100 Ob. 30,100 Oc. 22,100 O d. 27,100