The Converting Department of Worley Company had 1,080 units in work in process at the beginning of the period, which were 25% 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. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Direct Materials Conversion Whole Units Equivalent Units Equivalent Units Inventory in process, beginning 1,080 0 324 Started and completed 21,720 21,720 21,720 Transferred to Packing Department 22,800 21,720 22,044 DE Inventory in process, ending 1,200 1,200 840 M Total 24,000 A 22,920 22,764