The number of equivalent units of production for conversion costs for the period was

Department had 5,000 units in work in process that were 74% completed as to labor and overhead at the beginning of the period; 34,600 units of direct materials were added during the period: 36,600 units were completed during the period; and 3,000 units were 38% 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 19.640 O 4600 O 1.000 14.000