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

$\backslash$table$[[,,\backslash$table$[[$Direct$],[-$ Materials$]],$Conversion$],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$64,000,80\%,20\%$