Question: Travel Trails Inc. manufactures railway coaches and uses the FIFO method of process costing to record costs. The Work-in-Process Inventory of the Heating Department on October 1 was 70% complete for materials and 20% complete for conversion costs. On October 31, its ending Work-in-Process Inventor)' was 80% complete for materials and 40% complete for conversion costs. This means that for the ending inventory _____% of the materials and ______ % of the conversion costs were added during October.