O Canning Unlimited is a manufacturer of canned okra. Their okra is well known for having$$ the best flavor around. The company uses a process costing system to account for product costs. Total equivalent units for the$$ company's first processing department at the end of the period were as$$ follows:

Total Equivalent Units for Direct$$ Materials: $8,000$

Total Equivalent Units for Conversion$$ Costs: $4,000$

During the$$ period, $2,000$ physical units were transferred to the$$ company's second processing department. The units in ending inventory were$60\%$ 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.

Question $5$ options:

$20\%$

$40\%$