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 75% 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 75% 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 Direct Materials Equivalent Units Conversion Equivalent Units 0 X 630 16,760 16,760 16,760 Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending 17,600 16,760 17,390 X 960 960 576 Total 18,560 17,720 17,996 Feedback