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table [ [ Data for May,Shaping Department,Insertion Department ] , [ Units: ] , [ table [ [ Beginning Work in Process ]

\table[[Data for May,Shaping Department,Insertion Department],[Units:],[\table[[Beginning Work in Process],[Inventory]],|---------------------,30,000 units],[Production started,100,000 units,],[\table[[Transferred in From Previous],[Department]],----------------------,80,000 units],[Completed Goods Inv.,80,000 units,100,000 units],[Ending WIP Inv.,20,000 units,10,000 units],[Completed as to Direct Material,%40,%90
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