The Converting Department of Hopkinsville Company had 1,080 units in work in process at the beginning of the period, which were 75% complete. During the period, 22,800 units were completed and transferred to the Packing Department. There were 1,200 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".

Hopkinsville 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 ______ _________ _________