Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 680 units in work in process at the beginning of the period, which were 30% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 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". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, beginning 680 0 476 Started and completed 13,720 13,720 13,720 Transferred to Packing Department 14,400 13,720 x Inventory in process, ending 760 760 190 Total 15,160 14,480