The Converting Department of Worely Company had 1,200 units in work in process at the beginning of the period, which were 30% complete. During the period, 25,200 units were completed and transferred to the Packing Department. There were 1,360 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.

Worley Company
Number of Equivalent Units of Production
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total