Department R had 4,800 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 37,100 units of direct materials were added during the period; 39,000 units were completed during the period; and 2,900 units were 35% completed as to labor and overhead at the end of the period. All materials are added 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 46,70041,11939,00036,319