answer with explanation

Bird Corp. uses a process costing system. The first production department is the Machining Department. The data belo'ar summarize the Machining Department's operations in May. Units % Complete - Materials % Complete - Conversion Beginning WIP 15,001} 100% 40% Units Started 65,000 Completed and transferred to Assembly Dep. \"0,000 Ending WIP 1! 100% ? On May 1st, the Department's Work in Process account contained $225,000 of Materials Costs and $530,500 of Conversion Costs. During May, the Department: a) spent two times more on Conversion Costs than it did on Materials, and b) transferred $3,500,000 of total costs to the Jtssemlzml'j.r Department. Each transferred unit carried with it 515 of Materials cost What percent complete, with respect to Conversion Costs, 1were the units in Work in Process at May 31st? Enter as a whole number: 2