[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 60,000 Percent Percent Complete Complete 608 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the we average method. 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 Percent EUP Complete Conversion. Percent Complete EUP