Company X uses the weighted-average method in its process costing system. There were 15124 units in the department's beginning work in process inventory, which were 62% complete with respect to conversion costs. During the current month, 105745 units were started and 100000 were completed and transferred out of the department. A total number of 103345 equivalent units of production was computed with respect to conversion costs during the current month. Conversion costs are added evenly in the process.

Assuming that there is no spoilage, the ending work in process inventory in the department has the following degree of completion in terms of conversion costs: