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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	60,000	60%	40%
Units started this period	322,000
Completed and transferred out	300,000
Ending work in process inventory	82,000	80%	30%

(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.