Equivalent Units of Production The Converting Department of Worley Company had 720 units in work in process at the beginning of the period, which were 30% complete. During the period, 15,200 units were completed and transferred to the Packing Department. There were 800 units in process at the end of the period, which were 75% 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 Inventory in process, beginning 720 Started and completed 14,480 14,480 14,480 Transferred to Packing Department 15,200 14,480 800 800 600 Inventory in process, ending 16,000 Total 15,280