[The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Units Direct Materials Percent Complete Conversion Percent Complete Beginning work in process inventory 65,000 60% 40% Units started this period 347,000 Completed and transferred out 325,000 Ending work in process inventory 87,000 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 Direct Materials Total Units Percent Complete Conversion EUP Percent Complete EUP