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 62,000 Percent Complete 70% Percent Complete 30% Units started this period 332,000 Completed and transferred out 310,000 Ending work in process inventory 84,000 90% 40% (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 Equivalent units of production 0 Percent Added Conversion Percent EUP EUP Added