Equivalent Units of Production

The Converting Department of Forever Fresh Towel and Tissue Company had 1,200 units in work in process at the beginning of the period, which were 30% complete. During the period, 25,200 units were completed and transferred to the Packing Department. There were 1,360 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 is zero, enter in "0".

I attempted the problem, and got some right and some wrong. I will put an (x) next to the wrong answers. Please show calculations.

Forever Fresh Towel and Tissue Company

Number of Equivalent Units of Production

Whole Units, Direct Materials Equivalent Units, Conversion Equivalent Units

Inv. in process, Beginning 1200, 0, 900 (x)

Started and completed 24000, 18280 (x), 21600 (x)

Transferred to packing dept. 22800 (x), 18280 (x), 23100 (x)

Inv. in process, ending 1360, 1360, 1020

Total 24160 (x), 19640 (x), 24120 (x)