Department R had 4,900 units in work in process that were 79% completed as to labor and overhead at the beginning of the period; 29,600 units of direct materials were added during the period; 31,500 units were completed during the period; and 3,000 units were 38% 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 Oa: 39,400 On 31,500 OG. 28,769 Od. 33,669