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 81,000 Percent Complete 65% Percent Complete 35% Units started this period 427,000 Completed and transferred out Ending work in process inventory 405,000 103,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Total units accounted for Total Equivalent units of production: Weighted average method Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP 375,000 100%