Department R had 5,000 units in workin process that were 75% completed as to labor and overhead at the beginning of the penod. During the period, 30,000 units of direct materials were added, 32,000 units were completed, 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 first-in first-out method is used to cost inventories. The number of equ valent units of production or conversion costs for the period was Oa. 32,450 Ob. 26,000 c. 31,950 Od. 29,450