Department R had 4,700 units in work in process that were 76% completed as to labor and overhead at the beginning of the period; 29,400 units of direct materials were added during the period; 31,600 units were completed during the period; and 2,500 units were 40% 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 29,02831,60033,72838,800