The first production department of Stone Incorporated reports the following for April.

\begin{tabular}{lccc} & & \multicolumn{1}{c}{} & Direct \\ & & Materials & Conversion \\ \cline { 3 - 4 } & & Percent & Percent \\ & Complete & 30% \\ Beginning work in process inventory & 67,000 & 70% & \\ Units started this period & 357,000 & \\ Completed and transferred out & 335,000 & \\ Ending work in process inventory & 89,000 & 85% \end{tabular} Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method