Assume the following information: Units 400 8,400 Percent Complete Materials Conversion 25% ? % Refining Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory 8,100 700 100% 80% 100% 40% If the equivalent units of production for conversion is 8,300 units using the FIFO method, then what is the percent complete for the beginning work in process inventory with respect to conversion? Multiple Choice 80% U O 75% 20% 25%