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 75% 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 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 Whole Units Direct Materials Conversion Equivalent Units Equivalent Units 190 Inventory in process, beginning 760 Started and completed 15,240 Transferred to Packing Department II 15.240 15.240 Inventory in process, ending Total