Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

$\backslash$table$[[1,$Units,$\backslash$table$[[$Direct$],[$Materials$],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$3,000,100\%,40\%$