Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,000$ units during November. The following production activity in both units and costs refers to the Assembly department's November activities.

$\backslash$table$[[$Assembly Department,Units,$\backslash$table$[[$Percent$],[$Complete for$],[$Direct$],[$Materials$]],\backslash$table$[[$Percent$],[$Complete for$],[$Conversion$]]],[$Beginning work in process inventory,$2,000,60\%,],[$Units started this period,$10,000,,],[$Units completed and transferred out,$9,000,,,],[$Ending work in process inventory,$3,000,80\%,30\%$