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Equivalent Units of Production

The Converting Department of Hopkinsville Company had 1,200 units in work in process at the beginning of the period, which were 70% complete. During the period, 25,200 units were completed and transferred to the Packing Department. There were 1,360 units in process at the end of the period, which were 75% 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".