Winding Department Direct Materials and Conversion Equivalent Units of Production were 840 units in process at the end of the period, which were 25% 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 "0". Toren Company Number of Equivalent Units of Production Equivalent Units of Production Data for the two departments of Gurley Industries for September of the current fiscal year are as follows