The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 79,000 Percent Complete 80% Percent Complete 20% Units started this period Completed and transferred out Ending work in process inventory 417,000 395,000 101,000 858 35% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Total Equivalent units of production: Weighted average method Direct Materials Units Percent Complete Conversion EUP Percent Complete EUP