January 1 work-in process consisted of 5,000 units partially completed. During the month an additional 110,000 units were started and 105,000 units were completed. The ending work-in-process was 3/5 complete a to conversion costs. Conversion costs are added evenly throughout the process. The following conversion costs were incurred:

Beginning costs for work-in process........................P1,500

Total current conversion costs...............................273,920

The conversion costs assigned to ending work-in process totaled P15,360 using the FIFO method of process costing. What was the percentage of completion as to conversion costs on the 5,000 units in BWIP?