UNUL 19. Bird Corp. uses a process costing system. The Machining Department and the Assembly Department are the first and second production departments, respectively. The data below summarize the Machining Department's operations in May. % Complete % Complete for Materials for Conversion Costs 100% 40% Beginning WIP Units started Completed and transferred to Assembly Dept. Ending WIP Units 15,000 65,000 70,000 100% At the beginning of the period, the Machining Department's Work-in-Process account contained $225,000 of Materials Costs and $559,500 of Conversion Costs. During May, the Machining Department: a) spent two times more on Conversion Costs than it did on Materials, and b) transferred $3,500,000 of total costs to the Assembly Department. Each transferred unit carried with it $15 of Materials cost. What percentage complete, with respect to Conversion Costs, were the units in Work in Process at May 31st