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Use this information about Department A to answer the question that follows, Department A had 4,300 units in Work in Process that were 70% completed as to labor and overhead at the beginning of the period. There were 28,100 units of direct materials added during the period, 29,500 units were completed during the period, and 2,900 units were 22% 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 Oa 28.100 Ob, 29, 300 Oc. 32.400 Od: 25,200