The first production department of Stone Incorporated reports the following for April. + Direct Materials Conversion 100% Percent Percent Units Complete Complete Beginning work in process inventory 79,000 808 208 O Units started this period 417,000 Completed and transferred out 395 , 000 Ending work in process inventory 101, 000 85% 35% 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 Conversion Units Percent Percent EUP EUP Complete Complete Total