Equivalent Units of Production The Converting Department of Hopkinsville Company had 1,160 units in work in process at the beginning of the period, which were 40% complete. During the period, 24,400 units were completed and transferred to the Packing Department. There were 1,280 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 "O". Hopkinsville Company Number of Equivalent Units of Production Whole Units 1,160 23,2401 Direct Materials Equivalent Units Conversion Equivalent Units 696 Inventory in process, beginning Started and completed 23,240 Transferred to Packing Department 24,400 23,240 23,240 23,936 960 Inventory in process, ending 1,280 1,280 Total 25,680 24,520