Department had 4,900 units in work in process that were 67% completed as to labor and overhead at the beginning of the period; 29,400 units of direct materials were added during the period; 31,900 units were completed during the period; and 2,400 units were 29% 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 O 31,900 29,313 39,200 O 34213