plz answer this question quick :) (will like up)

Department R had 4,300 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 30,700 units of direct materials were added during the period; 32,200 units were completed during the period; and 2,800 units were 25% completed as to labor and overhead at the end of the period. All materials are 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 conversion costs for the period was O 39,300 0 32,200 O 29,589 O 33,889