The Converting Department of Toren Company had units in work in process at the beginning of the period, which were complete. During the period, units were completed and transferred to the Packing Department. There were units in process at the end of the period, which were 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
Toren Company
Number of Equivalent Units of Production
Line Item Description Whole Units Direct Materials
Equivalent Units Conversion
Equivalent Units
Inventory in process, beginning Inventory in process, beginning Inventory in process, beginning Inventory in process, beginning
Started and completed Started and completed Started and completed Started and completed
Transferred to Packing Department Transferred to Packing Department Transferred to Packing Department Transferred to Packing Department
Inventory in process, ending Inventory in process, ending Inventory in process, ending Inventory in process, ending
Total Total Total Total
