The Converting Department of Worley Company had 920 units in work in process at the beginning of the period, which were 75% complete. During the period, 19,200 units were completed and transferred to the Packing Department. There were 1,040 units in process at the end of the period, which were 70% 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.

Whole UnitsDirect Materials Equivalent UnitsConversion Equivalent UnitsInventory in process, beginningfill in the blank 1fill in the blank 2fill in the blank 3Started and completedfill in the blank 4fill in the blank 5fill in the blank 6Transferred to Packing Departmentfill in the blank 7fill in the blank 8fill in the blank 9Inventory in process, endingfill in the blank 10fill in the blank 11fill in the blank 12Totalfill in the blank 13fill in the blank 14fill in the blank 15