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The first production department of Stone Incorporated reports the following for April.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$61,000,65\%,35\%$