Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period; 36,700 units of direct materials were added during the period; 39,200 units were completed during the period; and 2,500 units were 34% 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 46.700 39.200 36,300 41300