16 Part 3 of 4 Required Information Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Direct 1.47 points Materiala Percent Complete 756 Conversion Percent Completa 256 eBook Beginning work in process inventory Unita atated this period Completed and transferred Out Ending york in process inventory Unita 23,000 437,000 415,000 105,000 906 Hint Exercise 20-10A (Algo) FIFO: Computing equivalent units of production LO C2 Print (a) Compute the number of units started and completed this period for the first production department. Unns started and completed References (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Equivalent units of production: FIFO method Direct Materials Units Percent Added EUP Conversion Percent Added EUP Equivalent units of production