The Converting Department of Toren 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 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".

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