The first production department of Stone Incorporated reports the following for April.DirectMaterialsPercentComplete$70\%$ConversionPercentComplete$30\%$Beginning work in process inventoryUnits started this periodCompleted and transferred outEnding work in process inventoryUnits$77,000407,000385,00099,00090\%40\%$Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted iverage method.