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 25% 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 25% 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 "O". Worley Company Number of Equivalent Units of Production Direct Materials Whole Units Conversion Equivalent Units Equivalent Units Inventory in process, beginning 680 o 204 x Started and completed 13,720 13,720 13,720 Transferred to Packing Department 14,400 13,720 13,924 x Inventory in process, ending 760 760 190 Total 15,160 14,480 14,114 x Feedback Check My Work When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion