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Department R had 4,300 units in work in process that were 66% conpleted as to labor and overhead at the beginning of the period; 34,000

Department R had 4,300 units in work in process that were 66% conpleted as to labor and overhead at the beginning of the period; 34,000 units of direct materials were added during the period; 35,900 units were conpleted during the period; and 2,400 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?

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