! 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 Complete Percent Complete Beginning work in process inventory 74,000 Units started this period 392,000 Completed and transferred out 370,000 Ending work in process inventory 96, eee Percent Units Bers 905 405 (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 Conversion Percent Added EUP Equivalent units of production: FIFO method Direct Materials Units Percent EUP Added 74000 392.0001 96.000 563.000 Bogimning work in process Started and completed Ending work in process Equivalent units of production