The converting Department of Hopkinsville Company had 960 units in Work in process at the beginning of the period, which were 70% complete. During the period, 20,000 units were completed and transferred to the Packing Department. There were 1,080 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of production.

Determine the number of equivalent units with respect to direct materials and conversion costs. If an amount is zero, enter in 0 .

- ne convertisqtepatrent of-iwie company had 960 urits in wak i, peucess at te beu wing of the period. which "ere Duing the period, 20,000 units wore t 1,000 unts io procem at the md of period weach wer. 70% conglet. Did materials are oared into the moms #1fe beeiing of induction. ed andtradered to the Packing Department. There direct materials and conversion conts Hopkinvile Company units of Prodation