Equivalent Units of Production The Converting Department of Worley Company had 1,000 units in work in process at the beginning of the period, which were 60% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 units in process at the end of the period, which were 70% 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 Equivalent Units Equivalent Units J Whole Units Inventory in process, beginning m V Started and completed C] Transferred to Packing Department 20 00 J 1,120 J Inventory in process, ending Total C] HDIDDE NEEDED