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 Units Beginning work in process inventory 66,000 Complete 65% Complete 35% Units started this period 352,000 Completed and transferred out 330,000 Ending work in process inventory 88,000 80% 30% (a) Compute the number of units started and completed this period for the first production department. Units started and completed Assessment Tool iFrame (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. Units completed and transferred out Ending work in process Beginning work in process t Equivalent units of production: FIFO method Direct Materials Conversion Units Percent Added EUP Percent Added EUP 352,000 100% 352,000 100% 300,000 88,000 80% 70,400 30% 26,400 66,000 65% 42,900 35% 23,100