Department R had 4,300 units in work in process that were 78% completed as to labor and overhead at the beginning of the period; 31,300 units of direct materials were added during the period; 32,900 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 34,656 O 32,900 O 39,900 O 30,356