Question: table [ [ Beginning bork in mons,Units, table [ [ table [ [ Direct ] , [ Materials ] ] ] ,

\table[[Beginning bork in mons,Units,\table[[\table[[Direct],[Materials]]],[Percent],[Complete]],\table[[Conversion],[Percent],[Complete]]],[\table[[Beginning work in process inventory],[Units started this period]],\table[[62,000],[332,000]],70%,30%
 \table[[Beginning bork in mons,Units,\table[[\table[[Direct],[Materials]]],[Percent],[Complete]],\table[[Conversion],[Percent],[Complete]]],[\table[[Beginning work in process inventory],[Units started this period]],\table[[62,000],[332,000]],70%,30%

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