A company's Forming department started processing $6,220$ units in October. Production activity for the Forming department's October activities follows.

$\backslash$table$[[$Forming Department,Units,$\backslash$table$[[$Percent$],[$Complete for$],[$Direct$],[$Materials$]],\backslash$table$[[$Percent$],[$Complete for$],[$Conversion$]]],[$Beginning work in process inventory,$720,60\%,40\%$