Department had 4,000 units in work in process that were 66% completed as to labor and overhead at the beginning of the period. During the period, 36,100 units of direct materials were added, 37,700 units were completed, and 2,400 units were 385 completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-an, fiest-out method is used to cost inventones. The number of equivalent units of production for conversion costs for the period was Oa 4.100 O. 92 OLT Od 17.30