KETT Ltd uses process costing for its main product, Fitez. You are provided with the following data for its assembly division:

$\backslash$table$[[,\backslash$table$[[$Physical$],[$units $($Fitez$)]],\backslash$table$[[$Direct$],[$materials$]],\backslash$table$[[$Conversion$],[$costs$]]],[$Beginning work in process $($October$),100,$$$1,000,$$$400$