Equivalent Units of Production The Converting Department of Worley Company had 600 units in work in process at the beginning of the period, which were 30% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 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 Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, beginning 600 0 360 X Started and completed 11,800 11,800 11,800 Transferred to Packing Department 12,400 11,800 12,160 X Inventory in process, ending 680 680 204 Total 13,080 12,480 12,364 X