Peachtree, Inc. uses a process costing system with one production department. In its first month 18,000 units were completed and transferred to Finished Goods Inventory. Of these 18,000 units, 90% were sold. Peachtree's ending WIP inventory consists of 30,000 units, which were 50% complete with respect to Materials and 25% complete with respect to Conversion Costs. If the ending WIP balance is $300,000 and the cost for Materials is $15 per Equivalent Unit, what percentage of Peachtree's total production costs would be written off on its Income Statement for the first month? Enter as a whole number, ex: 45 Numeric Response