The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory 63,000 75% 25% Units started this period 337,000 Completed and transferred out 315,000 Ending work in process inventory 85,000 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 department for April using the FIFO method. Equivalent units of production: FIFO method Units Equivalent units of production 0 Direct Materials Conversion Percent Added Percent EUP EUP Added