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table [ [ Month , table [ [ Beginning ] , [ Work in Process ] ] , table [ [ Units

$\$ table $[[$ Month $, \$ table $[[$ Beginning $], [$ Work in Process $]], \$ table $[[$ Units $], [$ Transferred Out $]], \$ table $[[$ Ending $], [$ Work in Process $]]], [$ Units $, \$ table $[[%$ Complete as to $], [$ Conversion Cost $]]], [$ January $, - 0 -, 38, 500, 11, 000, 40 %$

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table [ [ Month , table [ [ Beginning ] , [ Work in Process ] ] , table [ [ Units

\table[[Month,\table[[Beginning],[Work in Process]],\table[[Units],[Transferred Out]],\table[[Ending],[Work in Process]]],[Units,\table[[% Complete as to],[Conversion Cost]]],[January,-0-,38,500,11,000,40%

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$\$ table $[[$ Month $, \$ table $[[$ Beginning $], [$ Work in Process $]], \$ table $[[$ Units $], [$ Transferred Out $]], \$ table $[[$ Ending $], [$ Work in Process $]]], [$ Units $, \$ table $[[%$ Complete as to $], [$ Conversion Cost $]]], [$ January $, - 0 -, 38, 500, 11, 000, 40 %$