Jones Company uses the FIFO method in its process costing system. The beginning work in process inventory in a particular department consisted of 6,000 units, two-thirds complete with respect to conversion costs. During the month, 42,000 units were started and 40,000 units were completed and transferred out of the department. The company had 40,000 equivalent units for conversion costs.

1. Find the number of units in ending inventory in the department.

2. Find the percent completion of the units calculated in #1 above, with respect to conversion costs.