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The following information is available for the month of April from the Second department of...

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Accounting

The following information is available for the month of April from the Second department of the Armque Corporation

Units

Work in process, April 1 (50% complete) 90,000

Transferred from First Department in April 250,000

Transferred to Second Department 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 average cost method, what are the equivalent units of production for materials and conversion cost for the month of April?

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