The Converting Department of Hopkinsville 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 $75\%$ 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 $"0".$