The following information is available for the month of April from the Second department of the Armque Corporation:
Work in process, April 1 (50% complete) 90,000
Transferred from First Department in April 250,000
Transferred to Finished Goods in April 280,000
Work in process, April 30 (40% complete) 60,000
Materials are added at the end of the process in the Second department. Using the first-in, first-out method, what are the equivalent units of production for materials and conversion costs for the month of April?