Navy Corporation produces navy products. At the end of the period, the unfinished physical units remaining in ending work in process inventory were 50% complete with respect to direct materials, and 70% complete in respect to conversion. What is the completion percentage for the units that were completed and transferred out in respect to conversion costs?

A. There is not enough information provided

B. 50%

C. 70%

D. 0%

E. 100%