Based on information in the department cost of production reports from October, beginning inventory for November (i.e., ending inventory for October) is complete as to materials in both departments but only 60 percent and 70 percent complete as to conversion cost in molding and glazing, respectively, Department supervisors report that units still In process at the end of November are complete as to materials in both department, but only 30 percent and 25 percent complete as to conversion cost in molding and glazing, respectively. Cost data for November are: