Department had 5.000 units in work in process that were completed as to labor and overhead at the beginning of the period 20,000 units of direct materials were added during the period 32.000 unts were com during the period; and 3.000 units were completed as to labor and overhead the end of the period. All materials are added at the beginning of the process. The first in, first who is used to cost inventaries. The number of equivalent units of production for conversion costs for the period was Oa. ISO Ob. 45 Oc. 16.000 Od. 31.950