question content areadepartment e had 4,000 units in work in process that were 40% completed at the beginning of the period at a cost of $12,500. during the period, 14,000 units of direct materials were added at a cost of $28,700 and 15,000 units were completed. at the end of the period, 3,000 units were 75% completed. all materials are added at the beginning of the process. direct labor was $32,450, and factory overhead was $18,710. the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was
