units during November. I he tollowing production activity in both units and costs reters to the Assembly department's November activities.

$\backslash$table$[[$Assembly Department,Units,$\backslash$table$[[$Percent$],[$Complete for$],[$Direct$],[$Materials$]],\backslash$table$[[$Percent$],[$Complete for$],[$Conversion$]]],[$Beginning work in process inventory,$2,500,60\%,40\%$