Equivalent Units of Production The Converting Department of Hopkinsville Company had 560 units in work in process at the beginning of the period, which were 60% complete. During the period, 11,600 units were completed and transferred to the Packing Depart There were 640 units in process at the end of the period, which were 70% 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 Number of Equivalent Units of Production Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning Whole Units 560 11,040 Started and completed Transferred to Packing Department 11,600 Inventory in process, ending 640 Total 11,600 X