The Packaging Department started the month with 800 units in process, received 2,500 units from the Finishing Department, and transferred 2,800 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 55% 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. Production Cost Report - Packaging Department Equivalent Units Transferred Direct Conversion Physical UNITS Units In Materials Costs Units to account for: Total units to account for Units accounted for: Total units accounted for Beginning work-in-process Completed and transferred out Ending work-in-process Transferred in