co 8 9 0 The Packaging Department started the month with 600 units in process, received 1,200 units from the Finishing Department, and transferred 1,500 units to Finished Goods. Direct materials are added at the E10. beginning of the process and conversion costs are incurred evenly. The units still in process at the end of the month are 60% complete for conversion costs. Calculate the number of units still in process at the end of the month and the equivalent units of production. The company uses the weighted-average method. Beginning Balance + Amount Transferred in 1 2 Units to account for = 3 4. Units accounted for = Transferred out + In Process 5 6 Packaging Department (Units x % Completion) (Units x % Completion) EUP 7 8 EUP Transferred In: EUP Direct Materials: 9 EUP Conversion Costs: 0 Finishing Dept Packaging Dept Finished Goods 1 2,000 2 3 2,000