The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 69,000 Percent Complete 80% Percent Complete 20% Units started this period 367,000 Completed and transferred out 345,000 Ending work in process inventory 91,000 80% 30% 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 Units Direct Materials Conversion Percent Complete EUP Percent Complete EUP