Canning Unlimited is a manufacturer of canned corn. Their corn is well known for having "the juice." The company uses a process costing system to account for product costs. Total equivalent units for the company's first processing department at the end of the period were as follows: Total Equivalent Units for Direct Materials: 10,000 Total Equivalent Units for Conversion Costs: 5,000 During the period, 2,000 physical units were transferred to the company's second processing department. The units in ending inventory were 70% complete with respect to direct material costs. Conversion costs are incurred uniformly throughout the production process. Determine the Ending Inventory's approximate stage of completion with respect to conversion costs in the first processing department. A. 70% B. 20% C. 60% D. 50% E. 30%