A Harrison Co. operates a process in which no losses are incurred. The process account for last month, when there was no opening work-in-progress, was as follows:

Process Accoun 5 Costs arising 624 090 Finished output ( 10 000 units ) 480.000 Closing work - in- progress ( 4 090 units ) 14 4.090 624 090 624 090 The closing work in progress was complete to the same degree for all elements of cost What was the percentage degree of completion of the closing work - in- progress ? A 296 B 3096 C 4096 D 7596