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
Inv. in process, beginning
started and completed
Transferred to packing department
Inv. in process, ending
Total