Department R had 4,200 units in wo. In process Mat were 7796…

Department R had 4,200 units in wo. In process Mat were 7796 mrnpleted as to labor and overhead at the beginnIng of the penod. During the perlod, 33,700 units of direct materlais were added, 35,700 units were completed, a. 2,200 units were 2B96 completed as to labor and overhead at the e. of the perlod. matenals are added at the beginnIng of the process. The first-in, first-out method is used to cost inventorles. 'Me number of equivalent units of production mnversion costs the perlod was Oa. 37,2132 CM. 33,0B2 0. 35,700 o.az,l00