$\backslash$table$[[$Data for May,Shaping Department,Insertion Department$],[$Units:$],[\backslash$table$[[$Beginning Work in Process$],[$Inventory$]],|---------------------,30,000$ units$],[$Production started,$100,000$ units,$],[\backslash$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,$\%40,\%90$