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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	73,000	75%	25%
Units started this period	387,000
Completed and transferred out	365,000
Ending work in process inventory	95,000	85%	35%

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