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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 60,000 60% 40%
Units started this period 322,000
Completed and transferred out 300,000
Ending work in process inventory 82,000 80% 30%

(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.

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