Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 1,200 units in work in process at the beginning of the period, which were 25% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 2,000 units in process at the end of the period, which were 40% 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 ar conversion costs. If an amount is zero, enter in "0". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Inventory in process, beginning Started and completed Whole Units Direct Materials Conversion Whole Units Equivalent Units Equivalent Units 1,200 14,00 16,000 Transferred to Packing Department Inventory in process, ending 2,000 Total 18,000