Equivalent Units of Production

The Converting Department of Hopkinsville Company had 1,000 units in work in process at the beginning of the period, which were 60% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 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".

Hopkinsville Company

Whole units Direct materials equivalent units Conversion equivalent units

Inventory in process, beginning ____________ _____________________ _________________

Started and completed ____________ _____________________ _________________

Transferred to packing dept. ____________ _____________________ _________________

Inventory in process, ending ____________ _____________________ _________________

Total ____________ _____________________ _________________