Use this information about Department A to answer the question that follows. Department A had 4,400 units in Work in Process that were 63% completed as to labor and overhead at the beginning of the period. There were 28,700 units of direct materials added during the period, 30,400 units were completed during the period, and 2.700 units were 224 completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process, and the first in, first-out cost flow method is used The materials equivalent units of production for the period are OX26.000 Ob. 33,100 c. 30.400 Od: 28.700