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The first production department of Stone Incorporated reports the following for April.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	60,000	60%	40%
Units started this period	322,000
Completed and transferred out	300,000
Ending work in process inventory	82,000	80%	30%

Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method.