Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 1,080 units in work in process at the beginning of the period, which were 70% complete. During the period, 22,800 units were completed and transferred to the Packing Department. There were 1,200 units in process at the end of the period, which were 60% 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 its Whole Units 1,080 21,720 Direct Materials Conversion Equivalent Units Equivalent Units 0 4 32 Inventory in process, beginning Started and completed 21,720 Transferred to Packing Department 22,800 21,720 Inventory in process, ending 1,200 1,200 840 X Total 24,000 22,920 22,992 X