[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 72,000 Percent Complete 70% Percent Complete 30% Units started this period 382,000 Completed and transferred out 360,000 Ending work in process inventory 94,000 80% 30% (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 Equivalent units of production: FIFO method Direct Materials Conversion Units Percent Added Percent EUP EUP Added