[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 330,000 units of a product and transferred them to the next department. Of these transferred units, 66,000 were in process in the production department at the beginning of April and 264,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 88,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production-FIFO Units % Materials EUP. Materials % Conversion EUP-Conversion Units in ending work in process 88,000 Units started and completed 264,000 Units to complete beginning work in process 66,000 Equivalent units of production 418,000