Department R had 4,100 units in work in process that were 64% completed as to labor and overhead at the beginning of the period; 39,900 units of direct materials were added during the period; 41,300 units were completed during the period; and 2,700 units were 30% 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

48,100

43,586

39,486

41,300