Problem: The Converting Department of Soft N' Dry Towel and Tissue Company had 920 units in work in process at the beginning of the period, which were 75% complete. During the period, 16,200 units were completed and transferred to the Packing Department. There were 960 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 or a blank, enter in "0".
Whole Direct Materials Conversion
Units Equivalent Units Equivalent
Units
Inventory in process, beginning _____ __________ __________
Started and completed _____ __________ __________
Transferred to Packing Department ______ __________ __________
Inventory in process, ending ______ __________ __________
Total _______ __________ ___________