Equivalent Units of Production The Converting Department of Comfy Touch Towel and Tissue Company had 560 units in work in process at the beginning of the period, which were 7096 complete. During the period, 11,600 units were completed and transferred to the Pocking Department. There were 640 units in process at the end of the period, which were 75% 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 box does not require an entry, leave it biank. Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production