Department R had $4,900$ units in work in process that were $78\%$ completed as to labor and overhead at the beginning of the period; $28,000$ units of direct materials were added during the period; $30,200$ units were completed during the period; and $2,700$ units were $40\%$ 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

$30,200$

$37,000$

$27,458$

$32,358$