The Converting Department of Soft Touch Towel and Tissue Company had 600 units in work in process at the beginning of the period, which were 70% complete. During the period, 12,400 units were completed and transferred to the Packing Department. There were 680 units in process at the end of the period, which were 25% 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". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production