The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Complete 40 Percent Complete 60 Units Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory 60,000 322,000 300,000 82,000 B0% J0 (a) Compute the number of units started and completed this period for the first production department. Units started and completed 382,000 (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 unita of production: FIFO method Direct Materials Conversion Units Percent Added Percent Added EUP EUP 300,000 24,600 Beginning work in process 60,000 100% 300,000 100% Units started 322,000 80% 82,000 30% Ending work in process 382.000 764,000 Equivalent units of production