WA & FIFO EUP; two departments Department. April production data for these two departments follow.

$\backslash$table$[[$Fabrication$],[$Beginning WIP Inventory $(100\%$ complete as to material: $25\%$ complete as to conversion$),5,000],[$Units started during month,$40,000],[$Ending WIP Inventory $(100\%$ complete as to material; $60\%$ complete as to conversion$),6,800],[$Assembly$],[$Beginning WIP Inventory $(0\%$ complete as to sealant; $35\%$ complete as to conversion$),2,000],[$Units started during month,?