Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,600$ 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,$2,500,60\%,40\%$