The Converting Department of Worley Company had 680 units in work in process at the beginning of the period, which were 25% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 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". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning 680 0 X Started and completed 13,720 13,720 13,720 Transferred to Packing Department 14,400 13,720 X Inventory in process, ending 760 760 X Total 15,160 14,480 X Incorrect