[BU77890]

Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were completed during the period, and 3,000 units were 40% 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. What would he number of equivalent units of production for CONVERSION costs for the period be?

[BU77890]

Addition to my problem. I forgot to put my answer. Since it is FIFO would the correct answer be 32,450?