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?