The Converting Department of Comfy Touch Towel and Tissue Company had 2,600 units in work in process at the beginaing of the period, which were 35% complete. During the period, 23,800 units were completed and transferred to the Packing Department. There were 7,400 units in process at the end of the period, whit were 60ly 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 box does not require an entry leave it blank Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production