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The Converting Department of Toren Company had 1,120 units in work in process at the beginning of the period, which were 25% complete. During the period, 23,600 units were completed and transferred to the Packing Department. There were 1,240 units in process at the end of the period, which were 60% 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

Line Item Description Whole Units Direct Materials Conversion
Equivalent Units Equivalent Units
Inventory in process, beginning
Started and completed
Transferred to Packing Department
Inventory in process, ending
Total