The first production department of Stone Incorporated reports the following for April. Conversion Direct Materials Percent Complete 75% Percent Complete 25% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 68,000 362,000 340,000 90,000 90% 40% 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