Department R had 5,000 units in work in process that were 72% completed as to labor and overhead at the beginning of the period; 33,800 units of direct materials were added during the period: 36,500 units were completed during the period; and 2,300 units were 35% 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 O 36.500 O+3.000 O38705 O33.705