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 Percent Percent Complete Complete 600 400 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 60,000 322.000 300,000 82,000 B01 301 (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: FIFO method Direct Materials Units Percent EUP Added Conversion Percent Added EUP Equivalent units of production