The Franc Zeppo Venture manufactures a product that goes through two processing departments. Information

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:  45,000 units (70% completed for materials and 60% completed for conversion)

The department started 380,000 units into production during the month and transferred 385,000 completed units to the next department.

Required:

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.