The Converting Department of Forever Fresh Towel and Tissue Company had 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 costs. If an amount is zero, enter in "0".

Forever Fresh Towel and Tissue Company
Number of Equivalent Units of Production
		Whole Units		Direct Materials Equivalent Units		Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total