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( Required information Use the following information for the Exercises below. ( Algo ) [ The following information applles to the questlons displayed below. ]

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Use the following information for the Exercises below. (Algo)
[The following information applles to the questlons displayed below.]
The first production department of Stone Incorporated reports the following for April.
\table[[,,\table[[Direct],[Materials]],conversion],[,Units,\table[[Percent],[Complete]],Percent Complete],[\table[[Beginning work in process inventory],[Units started this period],[completed and transferred out],[Ending work in process inventory]],\table[[80,000],[422,000],[400,000],[102,000]],60%,40%
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