Equivalent Units of Production The Converting Department of Worley Company had 960 units in work in process at the beginning of the period, which were 30% complete. During the period, 20,000 units were completed and transferred to the Packing Department. There were 1,080 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 whole Units Direct Materials Conversion Equivalent Units Equivalent Units 0 288 X 960 Inventory in process, beginning Started and completed 19,040 19,040 19,040 Transferred to Packing Department 20,000 19,040 6,000 x Inventory in process, ending 1,080 1,080 756 Total 21,080 20,120 20,084 X