The first production department of Stone Incorporated reports the following for April.
| Units | Direct Materials | Conversion | |
|---|---|---|---|
| Percent Complete | Percent Complete | ||
| Beginning work in process inventory | 62,000 | 70% | 30% |
| Units started this period | 332,000 | ||
| Completed and transferred out | 310,000 | ||
| Ending work in process inventory | 84,000 | 90% | 40% |
(a) Compute the number of units started and completed this period for the first production department.
(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.

