The Assembly division of Aizawa Manufacturing started the month of June with 12,000 units of works in process that were 27% complete. During the month another 95,000 units were transferred into the Assembly division to complete. Since they are assembling final components spoilage is virtually nonexistent in this department.
At the end of the month, completed goods transferred out were 84,000 units using the weighted average method. If the equivalent units for conversion costs totaled 91,500, what was the percentage degree of completion of the ending WIP with respect to conversion costs.