The Converting Department of Worley Company had 1,120 units in work in process at the beginning of the period, which were 40% complete.
During the period, 23,600 units were completed and transferred to the Packing Department.
There were 1,240 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
			Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, beginning	Insert Answer	Insert Answer		Insert Answer
Started and completed	Insert Answer	Insert Answer		Insert Answer
Transferred to Packing Department	Insert Answer	Insert Answer		Insert Answer
Inventory in process, ending	Insert Answer	Insert Answer		Insert Answer
Total			Insert Answer	Insert Answer		Insert Answer