Required information [The following information applies to the questions displayed below) During April, the first production department of a process manufacturing system completed its work on 410,000 units of a product and transferred them to the next department of these transferred units 82,000 were in process in the production department at the beginning of April and 328,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April , 104.000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted-average method. Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials Units completed and transferred out 410,000 100% 410,000 Units of ending work in process inventory - units 104,000 85% 88,400 Total 514,000 498,400 % Conversion 100% 35% EUP Conversion 410,000 36,400 446,400