$[$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$],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]],$Percent Complete$],[$Beginning work in process inventory,$65,000,60\%,40\%$