7. Bird Corp. uses a process costing system. The Molding Department is the second department in its production. The data below summarize the department's operations in May. % Complete Units for Conversion Costs Beginning WIP 40% Transferred in from prior department 80,000 Completed and transferred to next department 72,000 Ending WIP 5,000 The Molding Department's cost per equivalent unit for conversion cost for May was $5.25 and $21,840 of conversion costs were assigned to the Molding Department's WIP balance at May 31st. What percentage complete, with respect to Conversion Costs, were the units in WIP at May 31st