Casio Company uses the weighted$-$average method in its costing system. Ending work$-$in$-$process had atotal cost of $$242,000$ and the ending work$-$in$-$process inventory consisted of $40,000$ units. These units were $50\%$ completed with respect to materials. 

What is the percentage of completion with respect to convention costs, if the cost per equivalent unit were $$7\mathrm{.}00$ for labor and overhead and $$6\mathrm{.}50$ for materials?