Fast Company produces its product through two processing departments: Cutting and Assembly. Information for the Cutting department follows.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$],[$Percent$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[],[$Beginning work in process inventory,$\backslash$table$[[$Units$],[40,00t$