Sunset Inc. Plastics Company uses process costing and provided the following information for $2020$ :

$\backslash$table$[[,$Units,$\backslash$table$[[$Percent Complete$],[$Direct Materials$]],\backslash$table$[[$Percent Complete$],[$Conversion Costs$]]],[$Work$-$in$-$process at January $1,20,000,40\%,60\%$