Department had 4,200 units in work in process that were completed as to labor and overhead at the beginning of the period, 36,700 units of direct materials were added during the period, 38,000 units were completed during the periodi and 2,300 units were 22% 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 het out method is used to cost inventories The number of equivalent units of production for material costs for the period was Ob 14.400 Oc40.00 d: 16.700