Department R had 4,911 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 39,807 units of direct materials were added during the period, 42,556 units were completed during the period, and 2,162 units were 39% 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. What was the number of equivalent units of production for conversion costs for the period?