Department had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12.500. During the period. 14.000 units of direct materials were added at a cost of $20.700 und 15.000 unts were completed. At the end of the period, 3.000 units were 784 completed. Al materials are added at the beginning of the process. Direct labor $37,450 and factory overhead was $18.710. The number one units of production for the period for conversion of the first in first-out method is used to continenture was Oa. 15.60 O 140 Oc. 14650 Od. 14.150