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Department R had 4,800 units in work in process that were 64% completed as to labor and overhead at the beginning of the period; 37,900 units of direct materials were added during the period; 40,200 units were completed during the period; and 2,500 units were 29% 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

37,853

40,200

42,653

47,500