The first production department of Stone Incorporated reports the following for April. UnitsDirect MaterialsConversionPercent CompletePercent CompleteBeginning work in process inventory$71,00065\%35\%$Units started this period$377,000$ Completed and transferred out$355,000$ Ending work in process inventory$93,00090\%40\%$Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method.$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[,$Units,$\backslash$table$[[\backslash$table$[[$Direct$],[$Materials$]]],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$71,000,65\%,35\%$