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Equivalent Units of Production The Converting Department of Hopkinsville Company had 600 units in work in process at the beginning of the period, which were 60% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 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 "0". Hopkinsville Company Number of Equivalent Units of Production Whole Units 600 Direct Materials Equivalent Units Conversion Equivalent Units 600 X 360 Inventory in process, beginning Started and completed 11,800 11,800 11,800 Transferred to Packing Department X 12,400 x 12,400 680 7,440 680 Inventory in process, ending 170 Total 13,080 13,080 X 12,570 X