The cjnverting Department of aconfy Touch Towel and Tissue Comoany has 680 Units in work in process at the beginning of the period, which were 60% 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 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 cost. If an amount box does Not Require an entry. leave it blank.

Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production