I am not sure how to get the conversion equivalent units of the transferred to packing department which is 15700 Also why is direct material equivalent units of transferred to packing department 14800?

2. Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 1,200 units in work in process at the beginning of the period, which were 25% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 2,000 units in process at the end of the period, which were 40% 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". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Direct Materials Conversion Whole Units Equivalent Units Inventory in Procesh, beginning Equivalent Units 900 (1200 x (1 0.27 ) 1200 0 1600 started and completed 14800 (1600-1200) 14800 Transferred to Packing Depertment 16000 Inventory in process, ending 14800 15700 2000 200 800 (2000x40%). Total 18000 16800 . 16500