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The Packaging Department started the month with 300 units in process, received 1,400 units from the Finishing Department, and transferred 1.700 units to Finished Goods. Direct materials are added at the beginning of the process and conversion costs are incurred evenly. The units still in process at the end of the month are 25% complete for conversion costs. Calculate the number of units si in process at the end of the month and the equivalent units of production. The Company uses the weighted average method Production Cost Report - Packaging Department Physical Units Equivalent Units Transferred Direct Conversion Materials Costs 500 UNITS Units to account for Beginning work process Transferred in Total to account for 1,400 2.300 1.700 1.700 250 1.700 250 Un scored for Completed and transferred Ending woroc Total accounted for 1.700 250 1.950 1.950 1.900