Equivalent Units of Production Department. There were $720$ 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 $"0".$

Toren Company

Number of Equivalent Units of Production

$\backslash$table$[[$Line Item Description,Whole Units

$\backslash$table$[[$Direct Materials$],[$Equivalent Units Equivalent Units$]],,],[$Inventory in process, beginning,,,$],[$Started and completed,,,$],[$Transferred to Packing Department,,,$],[$Inventory in process, ending,$-,,],[$Total$,,,]]$