Department R had 4,400 units in work in process that were 60% completed as to labor and overtead at the beginnung of the period; 32,200 unMs of direct materials were adised during the period; 33,900 units were completed duning the period; and 2,700 units were 25\% completed as to labor and ovethead at the end of the period. Am materats are added at the beginnang of the process. The first in, firsf-out mothod is ured to cost inventories. The number of equivalent anits of production for corverson costs for the period was Department R had 4,400 units in work in process that were 604 completed as to labor and overthead at the beginning of the periodi 32,200 units of direct in atenals were added during the period; 33,900 units were completed duning the penod; and 2,700 units were 25% campleted as to latior and overhead a the end of the period All materials are added at the beginning of the process. The first-in, first-out method is used to comt inventories. The number of equivalent units of geoduction for carswersion costs for thin period was 13,900 41.960 | 3,335