During April, the first production department of a process manufacturing system completed its work on 380,000 units of a product and transferred them to the next department. Of these transferred units, 76,000 were in process in the production department at the beginning of April and 304,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 98,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted average method. Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials % Conversion EUP-Conversion Total