Equivalent Units of Production The Converting Department of Hopkinsville Company had 680 units work in process at the beginning of the period, which were 75% complete. During the period, 14,400 units were completed and transferred to the Packing the period, which were 60 % complete. Direct materials are placed into the process at the beginning of production. Department. There were 760 units in process the end. amount is zero, enter in "0". Determine the number of equivalent units production with respect to direct materials and conversion costs. If Hopkinsville Company Number of Equivalent Units of Production Whole Units Direct Materials Equivalent Units Conversion Equivalent Units 840 X 0 V 504 X Inventory in process, beginning 16,760 X Started and completed 16.760 16.760 16,760 X 17.264 X X Transferred to Packing Department 17,600 960 X 960 X 240 X Inventory in process, ending 17.720 X 18,560 X 17.504 X Total