ces [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Units Beginning work in process inventory 81,000 Complete 65% Percent Complete 35% Units started this period 427,000 Completed and transferred out 405,000 Ending work in process inventory 103,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method Equivalent units of production: Weighted average method Units Direct Materials Conversion Percent Complete EUP Percent Complete EUP