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