Assume the following information:

Milling Department	Units	Percent Complete
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	?%	60%

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 cost per equivalent unit for materials is $48.23 using the weighted-average method, then the percent complete with respect to the materials in ending work in process inventory is closest to:

A) 70%.

B) 40%.

C) 60%.

D) 50%.