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 Percent Complete Complete 60% 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 60,000 322,000 300,000 82,000 80% 30% 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 Units Percent EUP Complete Conversion Percent EUP Complete Total