The Franc Zeppo Venture manufactures a product that goes through two processing departments. Information relating to the activity in the first department during April is given below :
· Work in process, April 1: 50,000 units (80% completed for materials and 60% completed for conversion.
· Work in process, April 30: 72,000 units (45% completed for materials and 75% completed for conversion.
The department started 380,000 units into production during the month and transferred 385,000 completed units to the next department.
Compute the equivalent units of production for the first department for April, assuming the company uses the weighted-average method of accounting for units and costs.