Equivalent Units of Production The Converting Department of Toren Company had 1,160 units in work in process at the beginning of the period, which were 60% complete. During the period, 24,400 units were completed and transferred to the Packing Department. There were 1,280 units in process at the end of the period, which were 75% 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 ". Toren Company Number of Equivalent Units of Production