Department R had 4,500 units in work in process that were 75% completed as to labor and overhead at the beginning of the period; 33,400 units of direct materials were added during the period; 35,400 units were completed during the period and 2,500 units were 27% 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 O 37,155 O 35.400 0 42.400 O 32.655