Equlvalent Units of Production The Converting Department of Hopkinsville 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 t the end of the period, which were 60% complete. Direct materials are placed into the process at the beginning of production. "0". Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter Hopkinsville Company Equivalent Units of Production Number Whol DirectM i Lquivalent Units Convers valent Units Inventory In process, beginning 16.760 X 16.760 X 16.760 Started and completed 16.760 x Transferred to Packing Department 17.600 X 17.264 X 960 X 960 X Inventory in pracess, ending 240 17.720 X Total 18.560 X 17.504 X