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 Complete Percent Complete Beginning work in process inventory 71, 000 65% 35% Units started this period 377, 090 Completed and transferred out 355, 000 Ending work in process inventory 93, 000 90% 40% 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 Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP Completed and transferred out Ending work in process Total