Equivalent Units of Production The Converting Department of Worley Company had 920 units in work in process at the beginning of the period, which were 75% complete. During the period, 19,200 units were completed and transferred to the Packing Department. There were 1,040 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 and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Direct Materials Whole Units Conversion Equivalent Units Equivalent Units Inventory in process, beginning 920 0 Started and completed 18,280 18,280 18,280 Transferred to Packing Department 19,200 18,280 Inventory in process, ending 1,040 1,040 Total 20,240 19,320