Equivalent Units of Production The Converting Department of Worley Company had 960 units in work in process at the beginning of the period, which were 70% complete. During the period, 20,000 units were completed and transferred to the Packing Department. There were 1,080 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 "O". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units OX Inventory in process, beginning 960 Started and completed 20,210 X 0 Transferred to Packing Department 20,000 20,000 20,000 X 1,080 Inventory in process, ending 1,080 270 Total 21,080 21,080 20,270