Bird Corp. uses a process costing system. The first production department is the Machining Department. The data below summarize the Machining Department's operations in May. Units % Complete - Materials % Complete - Conversion Beginning WIP 15,000 100% 40% Units Started 65,000 Completed and transferred to Assembly Dep. 70,000 Ending WIP ? 100% On May 1st, the Department's Work in Process account contained $225,000 of Materials Costs and $643,500 of Conversion Costs. During May, the 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 percent complete, with respect to Conversion Costs, were the units in Work in Process at May 31st? Enter as a whole number: 27