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 601 400 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 82,000 800 300 (a) Compute the number of units started and completed this period for the first production department Units started and completed 382,000 (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 Porcent EUP Added 60,000 100% 300,000 322,000 80% 82,000 382,000 Conversion Percent EUP Added 100% 300,000 30% 24,600 Beginning work in process Units started Ending work in process Equivalent units of production 764 000