The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 67,000 Percent Complete 70% Percent Complete 30% Units started this period 357,000 Completed and transferred out 335,000 Ending work in process inventory 89,000 85% 35% Check my wo (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 Equivalent units of production Units Direct Materials Conversion Percent Added Percent EUP EUP Added