Equivalent Units of Production The Converting Department of Soft N' Dry Towel and Tissue Company had 920 units in work in process at the beginning of the period, which were 75% complete. During the period, 16, 200 units were completed and transferred to the Packing Deportment. There were 960 units in process at the end of e 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 or a blank, enter in '0". Equivalent Units of Production The Converting Department of Soft N' Dry Towel and Tissue Company had 920 units in work in process at the beginning of the period, which were 75% complete. During the period, 16, 200 units were completed and transferred to the Packing Deportment. There were 960 units in process at the end of e 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 or a blank, enter in '0