Equivalent units of Production The Converting Department of Hopkinsville Company had 720 units in work in process at the beginning of the period, which were 60% complete. During the period, 15,200 units were completed and transferred to the Packing Department. There were 800 units in process at the end of the period, which were 40% - 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 ON E E & "0", Hopkinsville Company Number of time Number of Equivalent Units of Production Direct Materials Equivalent Units Conversion Equivalent Un Inventory in process, beginning Whole Units 720 14.480 Started and completed Transferred to Packing Department 15.200 14,912 Inventory in process, ending 200 Total 16.000