$\backslash$table$[[$Data for May,Shaping Departmeat,Inserilon Department$],[$Uaits:$,,],[\backslash$table$[[$Beginning Wark in Process$],[$Inventory$]],,30,000$ units$],[$Production startad,$100,000$ units,$],[\backslash$table$[[$Transferred in From Previous$],[$Department$]],100,,80,000$ units$],[$Completed Goods Iny.,$80,000$ units,$100,000$ units$],[$Ending WIP Inv.,$20,000$ units,$10,000$ units$],[$Completed as to Direct Material,$\%40,\%90$