tment R had 4,900 units in work in process that were 70% completed as to labor and overhead at the beginning of the period. During the pr direct materials were added, 27,400 units were completed, and 2,800 units were 30% completed as to labor and overhead at the end of the penal. Al mat 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 come period was

period was