The Converting Department of Toren Company had 920 units in work in process at the beginning of the period, which were 30% complete. During the period, 19,200 units were completed and transferred to the Packing Department. There were 1,040 units in process at the end of the period, which were 40% 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 Conversion Equivalent Units Equivalent Units Inventory in process, beginning 920 276 X 276 X Started and completed 19,200 X 19,200 X 19,200 X Transferred to Packing Department 19,200 19,200 X 19,200 X Inventory in process, ending 1,040 416 X 416 Total 40,360 X 39,092 x 39,092 X