A Process Incurs Total Costs in October of £483,840

Multiple Choice

A process incurs total costs in October of £483,840. Total inputs of material to the process amounted to 6,000 units. At the end of October, 5,400 units of finished production had been completed at a cost of £453,600. At 31 October there were 600 units of work in progress with a cost of £30,240. There was no work in progress in the process at 1 October. What is the % completion of the closing work in progress in the process?

A) 6.25%
B) 10.00%
C) 60.00%
D) 62.50%