Department R had 4,300 units in work in process that were 68% completed as to labor and overhead at the beginning of the period; 32,400 units of direct materials were added during the period; 34,400 units were completed during the period; and 2,300 units were 22% 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 41,000 34,400 31,982 36,282