eBook Show Me How Print Item Equivalent Units of Production The Converting Department of Worley Company had 1,040 units in work in process at the beginning of the period, which were 75% complete. During the period, 21,600 units were completed and transferred to the Packing Department. There were 1,160 units in process at the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0" Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units 1,040 0 20,560 20,560 20,560 Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending 21,600 20,560 1,160 1,160 22,760 21,720 Total