\begin{tabular}{|l|c|c|c|c|c|} \hline \multicolumn{1}{|l|}{} & \multicolumn{4}{c|}{ Percent Complete } \\ \hline & Units & Direct Material & Conversion & Direct Material & Conversion \\ \hline Work-in-Process Inventory, Beginning & 5,000 & 100% & 45% & $1,900 & $4,200 \\ \hline Work-in-Process Inventory, Ending & 20,000 & 100% & 25% & \\ \hline Units Completed and Transferred Out & 105,000 & & & & \\ \hline Units Added During The Month & 120,000 & & & & \\ \hline Costs Added During The Month & & & & & \\ \hline \end{tabular}