Equivalent Units of Production The Converting Department of Worley Company had 1,160 units in work in process at the beginning of Packing Department. There were 1,280 units in process at the end of the period, which were 30% comb Determine the number of equivalent units of production with respect to direct materials and conversion Worley Company Number of Equivalent Units of Production Equivalent Units of Production The Converting Department of Worley Company had 1,160 units in work in process at the beginning of Packing Department. There were 1,280 units in process at the end of the period, which were 30% comb Determine the number of equivalent units of production with respect to direct materials and conversion Worley Company Number of Equivalent Units of Production