Equivalent Units of Production

The Converting Department of Worley Company had $1,160$ units in work in

process at the beginning of the period, which were $40\%$ 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 $60\%$ 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 $"0".$

Worley Company

Number of Equivalent Units of Production