Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department:

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct materials Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent Complete$]]],[$Beginning work in process inventory,$80,000,60\%,20\%$