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 75,000 Percent Complete 60% Percent Complete 40% Units started this period 397,000 Completed and transferred out 375,000 Ending work in process inventory 97,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Total Equivalent units of production: Weighted average method Units Direct Materials Conversion Percent Complete EUP Percent Complete EUP