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The Converting Department of Toren Company had 720 units in work in process at the beginning of the period, which were 70% complete. During the period, 15,200 unit were completed and transferred to the Packing Department. There were 800 units in process at the end of the period, which were 75% 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 a. Determine the nymber of units in work in process inventory at August 31 . units b. Determine the equivalent units of production for direct materials and conversion costs in August. If an amount is zero, enter in "0". Baking Department