Equivalent Units of Production The Converting Department of Worley Company had 1,200 units in work in process at the beginning of the period, which were 75% complete. During the period, 25,200 units were completed and transferred to the Packing Department. There were 1,360 units in process at the end of the period, which were 30% 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 1,200 0 300 Started and completed 24,000 24,000 X 2400 X Transferred to Packing Department |25,200 24,000 24,300 Inventory in process, ending 1,360 1,360 408 Total 26,560 25,360 24,708 Feedback Check My Work