Department had 4,000 units in work in process that were 72% completed as to labor and overhead at the beginning of the period; 27,400 units of direct materials were added during the period; 29,400 units were completed during the period; and 2,000 units were 30% completed as to fabor 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 29.400 35,400 31120 27.120 +