Equivalent Units of Production

The Converting Department of Soft Touch Towel and Tissue Company had 720 units in work in process at the beginning of the period, which were 70% 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 70% 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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in Process, Beginning	720
Started and Completed	14480 (?)
Transferred to Packing Department	15200 (?)
Inventory in Process, Ending	800
Total	31200

Would you please help me complete the table above? I have included some of the values (which I believe to be correct), but if they could be verified, I would so appreciate it!

Thank you so much!