Department R had 4,000 units in work in process that were 65% completed as to labor and overhead at the beginning of the period; 37,500 units of direct materials were added during the period; 39,500 units were completed during the period; and 2,000 units were 31% 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

41,520

45,500

37,520

39,500