$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,$Unites,Percent,Perrent chmnlete$],[$Beginning work in process inventory,$81,000,65\%,6],[$Units started this period,$427,000,,],[$Completed and transferred out,$405,000,,],[$Ending work in process inventory,$103,000,80\%,30\%$