Department R had 4,000 units in work in process that were 80% completed as to labor and overhead at the beginning of the period; 32,300 units of direct materials were added during the period; 33,300 units were completed during the period; and 3,000 units were 38% 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

31,240

40,300

35,240

33,300