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 40% 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 25% 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 Whole Units 720 Direct Materials Equivalent Units Conversion Equivalent Units 432 Inventory in process, beginning Started and completed 14,480 14,480 14,480 Transferred to Packing Department 14,480 15,200 800 15,020 X 320 x Inventory in process, ending 800 Total 16,000 15,280 156,256 X