[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Units Complete Percent Complete Beginning work in process inventory 74,000 80% 20% Units started this period 392,000 Completed and transferred out 370,000 Ending work in process inventory 96,000. 90% 40% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Equivalent units of production: Weighted average method Units Direct Materials Percent Complete Conversion EUP Percent Complete: EUP Total