$\backslash$table$[[$Beginning WIP Inventory $(100\%$ complete as to material: $25\%$ complete as to conversion$),9,000],[$Units started during month,$72,000],[$Ending WIP Inventory $(100\%$ complete as to material; $60\%$ complete as to conversion$),12,240]]$

$\backslash$table$[[$Assembly$],[$Beginning WIP Inventory $(0\%$ complete as to sealant; $35\%$ complete as to conversion$),3,600],[$Units started during month,? This is a continuation to the one question I already submitted from Baum Co