O Department Rhad 4,000 units in work in process that were 73% completed as to labor and overhead at the beginning of the period; 27,800 units of direct materials were added during the period; 29,600 units were completed during the period; and 2,200 units were 23% 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 27,186 31,186 29,600