Equivalent Units of Production The Con erng Department of Soft Touch Towel and Tssue Company had 960 units in work in process at the beginning of the period, which were 60% complete. During the period 20 000 uits were completed and transferred to the Packing Department. There were 1,080 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 equivelent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "O" Seft Touch Towel and Tissue Company Number of Equivalent Units of Production Direct Materials Equivalent Units Conversion Equivalent Units Whole Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total