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

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$\backslash$table$[[$Direct Materials$],[$Equivalent Units$]],],[$Inventory in process, beginning,,$],[$Started and completed,,$],[$Transferred to Packing Department,,$],[$Inventory in process, ending,,$],[$Total$,,]]$