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 Percent Units Beginning work in process inventory 60,000 Percent Complete Complete 60 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 301 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 EUP Percent Complete Conversion Percent EUP Complete Total