$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversis$],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$60,000,60\%,40\%$

Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method