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The first production department of Stone Incorporated reports the following for April. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory

The first production department of Stone Incorporated reports the following for April.

Units Direct Materials Conversion
Percent Complete Percent Complete
Beginning work in process inventory 70,000 60% 40%
Units started this period 372,000
Completed and transferred out 350,000
Ending work in process inventory 92,000 85% 35%

(a) Compute the number of units started and completed this period for the first production department.

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