The first production department of Stone Incorporated reports the following for April.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[\backslash$table$[[$Beginning work in process$],[$inventory$]],77,000,70\%,30\%$