Central Company has gathered the following information.

Production and Manufacturing Costs

$\backslash$table$[[$Equivalent Units and Cost Information,$\backslash$table$[[],[$Completion $\%]]],[$Units in beginning work in process,$25,000],[$Units started into production,$115,000],[$Units in ending work in process,$30,000],[\backslash$table$[[$Percent complete for conversion costs in$],[$ending work in process$]],40\%$