Equivalent Units of Production

The Converting Department of Worley Company had 760 units in work in process at the beginning of the period, which were 40% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 840 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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning	760	0
Started and completed	15,240
Transferred to Packing Department	16,000
Inventory in process, ending	840
Total	16,840