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 Units Beginning work in process inventory 78,000 Percent Complete 75% Conversion. Percent Complete 25% Units started this period 412,000 Completed and transferred out Ending work in process inventory 390,000 100,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Beginning work in process inventory Total Equivalent units of production: Weighted average method Units Direct Materials Conversion Percent Complete EUP Percent Complete EUP