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$],[$nplete for$],[$Direct$],[$Materials$]],\backslash$table$[[$Percent$],[$Complete for$],[$Conversion$]]],[$Beginning work in process inventory,$2,000,,60\%,40\%$