Use this information about Department A to answer the question that follows.

Department A had 5,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. There were 39,000 units of direct materials added during the period, 31,000 units were completed during the period, and 8,000 units were 80% 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

a.39,000

b.29,000

c.32,000

d.29,800