keAssignment$/$takeAssignmentMain$.$do$?$inprogress$=$true

Department $R$ had $4,500$ units in work in process that were $79\%$ completed as to labor and overhead at the beginning of the period; $30,400$ units of direct materials were added during the period; $32,700$ units were completed during the period; and $2,200$ units were $21\%$ 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

$29,607$

$32\mathrm{.}700$

$34\mathrm{.}107$

$39,400$