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 Complete Complete Beginning work in process inventory 69, 000 803 20 Units started this period 367, 000 Completed and transferred out 345, 000 Ending work in process inventory 91, 000 803 304 (a) Compute the number of units started and completed this period for the first production department. Units started and completed 276,000 (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 Conversion Units Percent EUP Percent EUP Added Added Beginning work in process Started and completed Ending work in process Equivalent units of production 0