Answer the below Cost Accounting question.

ABZ company operates a process in which no losses are incurred.

The process account for last month, when there was no opening work-in-progress, was as follows:

Process Account	Ksh		Ksh
Costs arising	624,000	Finished output (10,000 units)	480,000
		Closing work-in-progress (4,000 units)	144,000
	624,000		624,000

The closing work in progress was complete to the same degree for all elements of cost. What was the percentage degree of completion of the closing work-in-progress.