Department R had 5,000 units in work in process that were 66% completed as to labor and overhead at the beginning of the period; 39,600 units of direct materials were added during the period; 42,600 units were completed during the period; and 2,000 units were 25% 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 00 39,800 44,800 42,600 49,600