Equivalent Units of Production The Converting Department of Hopkinsville Company had 840 units in work in process at the beginning of the period, which were 25% complete. During the period, 17,600 units were completed and transferred to the Packing Department. There were 960 units in process at the end of the period, which were 60% 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 840 16,760 Direct Materials Equivalent Units Conversion Equivalent Units 630 Inventory in process, beginning Started and completed 16,760 16,760 Transferred to Packing Department 17,600 Inventory in process, ending 960 Total 18,560