The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 77,000 Percent Complete 70% Conversion Percent Complete 30 Units started this period 407,000 Completed and transferred out 385,000 Ending work in process inventory 99,000 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 Direct Materials Units Percent Added Conversion EUP Percent Added: EUP