During April, the first production department of a process manufacturing system completed rts work on 380,000 unlts'of a product and transferred them to the next department. or 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. Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for Apri using the FIFO method