Department R had 4,400 units in work in pricess that were 70% completed as to labor and overhead at the beginning of the period. During the penet 29,900 units of direct materials were added, 42,100 units were completed, and 2,200 units were 21% 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 On. 41,003 Ob 41,300 Od. 1942