This is the same question. The top is attept 1 & the bottom is attempt 2. May you please help me understand where I went wrong? Thanks

Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 680 units in work in process at the beginning of the period, which were 75% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 30% 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. If an amount is zero, enter in "o". Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Direct Materials Conversion Equivalent Units Equivalent Units 680 X 680 X 680 Whole Units Inventory in process, beginning Started and completed 13,720 Transferred to Packing Department 14,400 13,720 13,720 14,400 X 14,400 X Inventory in process, ending 760 760 532 X Total 15,160 15.160 X 14,932 X Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 680 units in work in process at the beginning of the period, which were 75% complete. During the period, 14,400 units were completed and transferred to the Packing Department. There were 760 units in process at the end of the period, which were 30% 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. If an amount is zero, enter in "o Soft Touch Towel and Tissue Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units 408 X 680 Inventory in process, beginning Started and completed 13,720 13.720 13,720 13,720 Transferred to Packing Department Inventory in process, ending 14.128 2287 760 760 Total 15,160