Department A had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period. During the period 30,000 units of direct materials were added 32,000 units were completed and 3,000 units were 40% 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. 32,450

b. 29,450

c. 31,950

d. 26,000