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

$\backslash$table$[[,$Units,$\backslash$table$[[\backslash$table$[[$Direct$],[$Materials$]]],[\backslash$table$[[$Percent$],[$Complete$]]]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[\backslash$table$[[$Beginning work in process$],[$inventory$]],63,000,75\%,25\%$