Spinster, Inc., a manufacturer of record players, uses a process costing system to account for product costs. Total equivalent units for the companys 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 . . . 6,500

During the period, 2,000 physical units were transferred to the companys second processing department. The units in ending inventory were 75% complete with respect to direct material costs. Conversion costs are incurred uniformly throughout the production process. Determine the Ending Inventorys approximate stage of completion with respect to conversion costs in the first processing department.

A. 50% B. 25% C. 42% D. 81% E. 56%