The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 60,000 Percent Percent Complete Complete 60% 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 30% (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. Completed and transferred out Ending work in process Equivalent units of production Equivalent units of production: FIFO method Direct Materials Conversion Units Percent Added EUP Percent Added EUP 300,000 82,000 100% 300,000 100% 300,000 80% 65,600 30% 24,600 382,000 The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 60,000 Percent Percent Complete Complete 60% 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 30% (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. Completed and transferred out Ending work in process Equivalent units of production Equivalent units of production: FIFO method Direct Materials Conversion Units Percent Added EUP Percent Added EUP 300,000 82,000 100% 300,000 100% 300,000 80% 65,600 30% 24,600 382,000