The Converting Department of Comfy Touch Towel and Tissue Company had 920 units in wark in process at the beginning of the period, which were 40 . compiete, During the period, 19,200 units were completed and transferred to the Packing Department. There were 1,040 anits 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 materiais and converslon costs. If an amount box does not require an entry, lesve it blank Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production