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. 30,000 units were started during the period, 32,000 units were completed during the period, and 3,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The weighted average method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was Question 7 options: 32,450 EUP 33,200 EUP 31,950 EUP 26,000 EUP