The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 81,000 Percent Complete 65% Conversion Percent Complete 35% Units started this period 427,000 Completed and transferred out 405,000 Ending work in process inventory 103,000 80% 30% (a) Compute the number of units started and completed this period for the first production department. Units started and completed 324,000 (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.