just need the conversion equivalent units

Equivalent Units of Production The Converting Department of Comfy Touch Towel and Tissue Company had 2,600 units in work in process at the beginning of the period, which were 35% complete During the period, 23,800 units were completed and transferred to the Packing Department. There were 7,400 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 box does not require an entry, leave e biank Direct Materials Equivalent Units Whole Units 2.600 Conversion Equivalent Units Inventory in process, beginning 21.2007 21,200 Started and complete 21,200 Transferred to Packing Department 23,800 Inventory in process, ending 7.400 7.400 31,200 26.600 Total Feedback Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production