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Department R had 4,500 units in work in process that were 61% completed as to labor and overhead at the beginning of the period; 39,300 units of direct materials were added during the period; 41,000 units were completed during the period; and 2,800 units were 39% 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.

39,347

43,847

41,000

48,300