Department R had 4,600 units in work in process that were 7 2% completed as to labor and overhead it the beginng of the pered: 33.700 unts of direct materials were added during the period; 35,500 units were compieted during the period; and 2,800 units were overhead at the end of the period. All materials are adced at the The number of equivalent units of production for conversion costs for the pered was 33s%s complered as to laber and beginning of the process. The first-n, first-out method is used bo cost invertories a. 35,500 Ob. 33,112 Oc. 42,900 Od. 37,712 All work saved 6 7 8 0