During April, the first production department of a process manufacturing system completed its work on 365,000 units of a product and transferred them to the next department of these transferred units, 73,000 were in process in the production department at the beginning of April and 292,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 95,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. % Conversion EUP Conversion Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials Units completed and transferred out Units of ending work in process inventory - units Total