Department had 4,500 units in work in process that were 80% completed as to labor and overhead at the beginning of the period. During the period, 39,300 units of direct materials were added, 41,000 units were completed, and 2,800 units were 27% 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 Oa. 40.300 Ob. 30.150 42458 Od 1.000 Use this information about Departments to answer the Departments had no work in process at the beginning of the period. It added 15,000 units of direct materials during the period at a cost of $105,000. During the period, 11,300 units were completed, and 3,700 units were 45% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $85,569, and factory overhead was $31,116. The total cost of units completed during the period was Oa. $180,000 Ob $216.960 Oc 3153.680 Od. 179.100