[The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April Direct Materials Percent Complete 70% Conversion Percent Complete 30% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 67,000 357,000 335,000 89,000 85% 35% (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 Direct Materials Units Percent EUP Added Conversion Percent EUP Added Equivalent units of production