The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 69,000 Percent Complete 80% Percent Complete 20% Units started this period 367,000 Completed and transferred out 345,000 Ending work in process inventory 91,000 80% 30% Exercise 16-10A (Algo) FIFO: Computing equivalent units of production LO C2 (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 depa for April using the FIFO method. Equivalent units of production Equivalent units of production: FIFO method Units Direct Materials Conversion A Percent Added Percent EUP EUP Added