Equivalent Units of Production

The Converting Department of Worley Company had $2,400$ units in work in process at the beginning of the period, which were $35\%$ complete. During the period, $10,800$ units were completed and transferred to the Packing Department. There were $1,900$ 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

Whole Units Direct Materials

Equivalent Units Conversion

Equivalent Units

Inventory in process, beginning fill in the blank $1$

$2,400$

fill in the blank $2$

$2,400$

fill in the blank $3$

$840$

Started and completed fill in the blank $4$

$8,400$

fill in the blank $5$

$8,400$

fill in the blank $6$

$8,400$

Transferred to Packing Department fill in the blank $7$

$10,800$

fill in the blank $8$

$10,800$

fill in the blank $9$

$9,240$

Inventory in process, ending fill in the blank $10$

$1,900$

fill in the blank $11$

$1,900$

fill in the blank $12$

$1,140$

Total fill in the blank $13$

$12,700$

fill in the blank $14$

$12,700$

fill in the blank $15$

$10,380$

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When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?