15

Assume the following information:

					Percent Complete
Milling Department	Units				Materials				Conversion
Beginning work in process inventory		200				40	%			30	%
Units started into production during March		6,200
Units completed during the period and transferred to the next department		5,800				100	%			100	%
Ending work in process inventory		600				70	%			?	%

Milling Department	Materials				Conversion
Cost of beginning work in process inventory	$	10,000			$	15,000
Costs added during the period		290,000				385,000
Total cost	$	300,000			$	400,000

If the equivalent units of production for conversion is 6,160 units using the weighted-average method, then what is the percent complete for the ending work in process inventory with respect to conversion?