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 79,000 Percent Complete 80% Percent Complete 20% Units started this period 417,000 Completed and transferred out 395,000 Ending work in process inventory 101,000 85% 35% 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