The first production department of Stone Incorporated reports the following for April Direct Materials Conversion Units Beginning work in process inventory 79,000 Percent Complete 80% Percent Complete 20% Units started this period 417,000 Completed and transferred out 395,000 Ending work in process inventory 101,000 85% 35% (8) 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 completed and transferred out Ending work in process Equivalent units of production Direct Materials Conversio Units Percent Added EUP Percent Added 395,000 100% 395,000 100% 101,000 85% 85,850 35% 496,000