On April 1, 2020, The Proton Company had 60,000 units in its work in process inventory, 100% complete with respect to materials and 40% complete with respect to conversion costs. During April, 340,000 units were started in Department X. 360,000 units were transferred to department Y during the month. On April 30, 2020, the company had 40,000 units in its work in its process inventory, 100% complete as to materials and 50% complete as to conversion costs Required: Compute equivalent units for department X assuming the Proton Company uses: