Please explain calculations in layman's terms

Equivalent Units of Production The Converting Department of Worley Company had 680 units in work in process at the beginning of the period, which were 70% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 60% 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 204 Inventory in process, beginning 680 13,720 Started and completed 13,720 13,720 Transferred to Packing Department 14,400 13,720 13,924 760 Inventory in process, ending 760 494 x Total 15,160 14,480 14,114 x