The following information pertains to the company:

Work in process, 1/1 (20% complete) 8000 units

Started in January 40000 units

Work in process, 1/31 12000 units

Materials are added at the beginning of the process. If equivalent units of production for conversion using the weighted average method was 39,000, ending work in process at 1/31 must have been

A. 15% complete

B. 30% complete

C. 25% complete

D. 97.5% complete