Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Units Beginning work in process inventory 80,000 Direct Materials Percent Complete 60% Conversion Percent Complete 40% Units started this period 422,000 Completed and transferred out 400,000 Ending work in process inventory 102,000 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 Units Equivalent units of production 0 Direct Materials Conversion Percent Added Percent EUP EUP Added