Department R had 4,500 units in work in process that were 74% completed as to labor and overhead at the beginning of the period; 32,400 units of direct materials were added during the period; 34,600 units were completed during the period; and 2,300 units were 34% 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 36,552 41,400 O32,0521 34,600