Department had 4,800 units in mork in aracess that were 74% completed as to labor and everhead at the beginning of the period; 25,100 units of direct materials wete added duritg the penod; 27,700 units wero completed during the period; and 2,200 units were 35% completed as to isbor and overhead at the end of the period: Al materials are added at the beginhing of the process, The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion coste for the perino was 4,709 24916. 21,360 20716