Department R had 4,400 units in work in process that were 64% completed as to labor and overhead at the beginning of the period; 20,300 units of direct materials were added during the period: 31,900 units were completed during the period; and 2,000 units were 20% completed as to labor and overhead at the end of the period. Al 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 3.100 34212 1600 29,812