Pearson Corp. reported the following for the most recent month:

Beginning work in process (30% complete) 24,700

Started during the month 90,800

Ending work in process 19,800

Materials are added at the end of the process and conversion costs are added evenly throughout the process. If equivalent whole units of production for conversion using the FIFO were 93,240, what percent complete was ending work in process at the end of the month? (Round to the nearest whole percent.)