Equivalent Units of Production

The Converting Department of Worley Company had 680 units in work in process at the beginning of the period, which were 40% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 75% 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 CompanyNumber of Equivalent Units of ProductionWhole UnitsDirect Materials

Equivalent UnitsConversion

Equivalent UnitsInventory in process, beginningfill in the blank 1

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Started and completedfill in the blank 4

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Transferred to Packing Departmentfill in the blank 7

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Inventory in process, endingfill in the blank 10

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Totalfill in the blank 13

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