The Converting Department of Hopkinsville Company had 1,200 units in work in process at the beginning of the period, which were 25% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 2,000 units in process at the end of the period, which were 40% 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”.
| Whole Units | Direct Materials Equivalent Units | Conversion Equivalent Units | |
| Inventory in process, beginning | fill in the blank 1 | fill in the blank 2 | fill in the blank 3 |
| Started and completed | fill in the blank 4 | fill in the blank 5 | fill in the blank 6 |
| Transferred to Packing Department | fill in the blank 7 | fill in the blank 8 | fill in the blank 9 |
| Inventory in process, ending | fill in the blank 10 | fill in the blank 11 | fill in the blank 12 |
| Total |