During April, the first production department of a process manufacturing system completed its work on 400,000 units of a product and transferred them to the next department. Of these transferred units, 80,000 were in process in the production department at the beginning of April and 320,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 102,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% 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