Required information [The following information applies to the questions displayed below] ) ' The rst production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 79,000 30% 20% Units started this period 417,000 Completed and transferred out 395,000 Ending work in process inventory 101,0D0 35% 35% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method