71. The following information is for Yosef Company. The percent completed numbers are for conversion costs; all direct materials are added at the beginning of the production process. For the beginning inventory, the percentage given is the percentage that was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed as of the end of the period. Direct Percent Materials Conversion Units Completed Costs Costs Beginning work in process 12,000 units ????? $62,400 $21,000 Costs added this period $65,000 $68,800 Ending work in process 5,000 units 40% Units completed and transferred during the period 20,000 units The TOTAL PRODUCT COST of the 5,000 physical units in ending work-in-process inventory was $33,000 (assuming a FIFO flow of costs). What was the percentage completed as of the beginning of the period (with respect to conversion cost) for the 12,000 physical units in beginning work-in-process inventory