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 72,000 Percent Complete 70% Percent Complete 30% Units started this period 382,000 Completed and transferred out 360,000 Ending work in process inventory 94,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Completed and transferred out Ending work in process Total Equivalent units of production: Weighted average method Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP 360,000 100% 94,000 80% 360,000 72,000 454,000 432,000