On September 30, the Sorting Department of Tea Works had beginning Work-in-Process Inventory of 30,000 units which was 40% complete for materials and 35% complete for conversion costs. This means that for the beginning inventory _____ % of the materials and _____ % of conversion costs were added during October. A) 35; 40 B) 40; 35 C) 65; 60 D) 60; 65