The Converting Department of Worley Company had 880 units in work in process at the beginning of the period, which were 25% complete. During the period, 18,400 units were completed and transferred to the Packing Department. There were 1,000 units in process at the end of the period, which were 70% 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".

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total