The Packaging Department started the month with 900 units in process, received 3,000 units from the Finishing Department, and transferred 3,300 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 60% 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