12. (2 point) Pearson Corp. reported the following for the most recent month: Beginning work in process (30% complete) Started during the month Ending work in process Physical Units 24,700 90,800 19,800 Materials are added at the end of the process and conversion costs are added evenly throughout the process. If equivalent whole units of production for conversion using the FIFO were 93,240, what percent complete was ending work in process at the end of the month? (Round to the nearest whole percent.) a. 25% b. 22% c. 12% d. 37% e. 28% f. 75% g. 0% h. None of the above.