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 30% 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 30% 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 Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning 1,000 0 Started and completed 19.800 19,800 19,800 20,800 19,800 19,800 Transferred to Packing Department Inventory in process, ending 1,120 1,120 336 Total 21,920 20,920 21,920