1. Department R had 4,600 units in work in process that were 69% completed as to labor and overhead at the beginning of the period; 35,600 units of direct materials were added during the period; 38,000 units were completed during the period; and 2,200 units were 30% 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

   40,086

   35,486

   38,000

   44,800