The Converting Department of Toren Company had $1,080$ units in work in process at the beginning of the period, which were $30\%$ 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 $30\%$ complete. Direct materials are placed into the process at the beginning of production.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spread$$heet

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

Toren Company

Number of Equivalent Units of Production

$\backslash$table$[[,$Whole Units,$\backslash$table$[[$Direct Materials$],[$Equivalent Units E$]],\backslash$table$[[$Conversion$],[$Equivalent Units$]]],[$Inventory in process, beginning$],[$Started and completed$],[$Transferred to Packing Department$],[$Inventory in process, ending$],[$Total$,,,]]$