The Converting Department of Toren 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 70% 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". Toren Company Number of Equivalent Units of Production Line Item Description Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning Inventory in process, beginning Inventory in process, beginning Inventory in process, beginning Started and completed Started and completed Started and completed Started and completed Transferred to Packing Department Transferred to Packing Department Transferred to Packing Department Transferred to Packing Department Inventory in process, ending Inventory in process, ending Inventory in process, ending Inventory in process, ending Total Total Total Total