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 Percent Conversion Percent Units Beginning work in process inventory 78,000 Complete 75% Complete 25% Units started this period 412,000 Completed and transferred out 390,000 Ending work in process inventory 100,000 80% 309 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 method Units Direct Materials Percent Completo Conversion EUP Percent Complete EUP Total