Department R had 4,700 units in work in process that were 64% cempleted as to labor and overhead at the beginning of the period; 36,100 units of direct materials were added dung the period; 38,100 units were completed during the period; and 2,700 units were 33% completed as to labor and overhead at the end of the period. All materiais are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equlvalent units of production for conversion costs for the period was 45,500 35,041 40,643 38.100