Department R had 4,200 units in work in process that were 74% completed as to labor and overhead at the beginning of the period; 31,300 units of direct materials were added during the period; 33,200 units were completed during the period; and 2,300 units were 24% 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

30,644

39,700

33,200

34,844