pped EX 21-5 Equivalent units of production obj. 2 Direct mateals, 7700 units EX 21-6 Equivalent units of production obj. 2 a. Conversin. 74,095 units The Converting Department of Forever Fresh Towel and Tissue Company had 840 units in work in process at the beginning of the period, which were 75% complete. During the period, 17,600 units were completed and transferred to the Packing Department. There were 940 units in process at the end of the period, which were 25% complete. Direct mate- rials 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. Units of production data for the two departments of Continental Cable and Wire Company for April of the current fiscal year are as follows: Work in process beginning inventory, April 1 Completed and transferred to next processing department during April Work in process ending inventory, April 30 Drawing Department 5,400 units, 40% completed 74,000 units 4,100 units, 55% completed: Winding Department 2,200 units, 70% completed 73,200 units 3,000 units, 15% completed If all direct materials are placed in process at the beginning of production, deter- mine the direct materials and conversion equivalent units of production for April for (a) the Drawing Department and (b) the Winding Department. NEL