The Packaging Department started the month with 700 units in process, received 1,600 units from the Finishing Department, and transferred 1,900 units to Finished Goods. Direct materials are added at the beginning of the process and conversion costs are incurred evenly. The units still in process at the end of the month are 40% complete for conversion costs. Calculate the number of units still in process at the end of the month and the equivalent units of production. The company uses the weighted average method. Equivalent Units Transferred Direct Conversion Physical Units UNITS In Materials Costs Units to account for: Beginning work-in-process Transferred in 700 1,600 2,300 Total units to account for Units accounted for: Completed and transferred out 1,900 1,900 1,900 1,900 Ending work-in-process 300 300 300 120 1600 1600 1600 1780 Total units accounted for Choose from any list or enter any number in the input fields and then click Check