! Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 61,000 Percent Complete 65% Percent Complete 35% Units started this period 327,000 Completed and transferred out 305,000 Ending work in process inventory 83,000 85% 35% (a) Compute the number of units started and completed this period for the first production department. Units started and completed (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 Equivalent units of production: FIFO method Direct Materials Conversion Units Percent Added EUP Percent Added EUP