Department R had 4 800 units in work in process that were 78 completed as to labor and overhead at the beginning of the period 38 400 units of direct materials were added during the period 40 700 units were completed during the period and 2 500 units were 31 completed as to labor and overhead at the end of the period All material 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 37 731 42 531 48 000 40 700