Department R had 4,900 units in work in process that were 71% completed as to labor and overhead at the beginning of the period; 32,600 units of direct materials were added during the period; 35,500 units were completed during the period; and 2,000 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...?

37,721

42,400

32,821

35,500