The Converting Department of Comfy Touch Towel and Tissue Company had 560 units in work in process at the beginning of the period, which were 25% complete. During the period, 11,600 units were completed and transferred to the Packing Department. There were 640 units in process at the end of the period, which were 30% 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
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning	fill in the blank 1	fill in the blank 2	fill in the blank 3
Started and completed	fill in the blank 4	fill in the blank 5	fill in the blank 6
Transferred to Packing Department	fill in the blank 7	fill in the blank 8	fill in the blank 9
Inventory in process, ending	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total	fill in the blank 13	fill in the blank 14	fill in the blank 15