Department R had 4,700 units in work in process that were 80% completed as to labor and overhead at the beginning of the period; 37,500 units of direct materials were added during the period; 40,200 units were completed during the period; and 2,000 units were 20% 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 36,840 O 40,200 46,900 41,540