A company operates a process costing system. The work-in-process account for last month is given below:

Work in Process Account

Opening work in process

0

Closing work in process

144,000

Manufacturing costs incurred during the month

624,000

Cost of goods manufactured

480,000

The company finished producing 11,000 units and 4,000 incomplete units were still in process at the end of the month. The closing work in progress was complete to the same degree for materials and conversion costs. What was thepercentage degree of completion of the closing work-in-progress?