Data Related to Alpha, Inc Materials Are Added at the Beginning of the Process

Multiple Choice

Data related to Alpha, Inc., for the month of June follows: $\begin{array}{lr}& \text { Units }\\\text { Work in process (WIP) , June 1 (40\% complete) } & 16,000\\\text { Started in June } & 80,000 \\\text { Work in process, June } 30 &24,000\\\end{array}$
Materials are added at the beginning of the process.
If equivalent units of production for conversion using the weighted average method were 79,200 units, ending work in process on June 30 must have been:

A) 70.5 percent complete.
B) 30.0 percent complete.
C) 45.0 percent complete.
D) 25.5 percent complete.