Chilton Prep mass produces school uniforms in a single production department. The total equivalent units calculated on Chilton's current period production cost were 9,600 for direct materials and 5,400 for conversion. During the period, 3,200 physical units were completed and transferred out to Finished Goods Inventory. The units in ending Work in Process were 40% complete with respect to direct material costs. Conversion costs were incurred uniformly throughout the production process. What is the ending inventory's percentage of completion with respect to conversion costs? A. 92.5% B. 100% C. 33.75% OD. 13.75% E. 68.75%