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Equivalent Units of Production The Converting Department of Hopkinsville Company had 760 units in work in process at the beginning of the period, which were 40% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 340 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 tero enter in "0" Hopkinsville Company Number of Equivalent Units of Production 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