! Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 76,000 Percent Complete 65% Percent Complete 35% Units started this period 402,000 Completed and transferred out 380,000 Ending work in process inventory 98,000 85% 35% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Equivalent units of production: Weighted average at Units Ollacs Materials Percent Completes Total