Department R had 5,000 units in work in process that were 71% completed as to labor and overhead at the beginning of the period. During the period, 27,100 units of direct materials were added, 29,600 units were completed, and 2,500 units were 20% 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

a.31,550

b.37,100

c.26,550

d.29,600