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[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	74,000	80%	20%
Units started this period	392,000
Completed and transferred out	370,000
Ending work in process inventory	96,000	90%	40%

(a) Compute the number of units started and completed this period for the first production department.

(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.