WIP

A company operates a process in which no losses are incurred. The process account for last month, when there was no opening work in progress (WIP), was as follows:

Process Account
$ $
Costs arising 624,000 Finished output
(10,000 units) 480,000
Closing WIP (4,000 units) 144,000
624,000 624,000

The closing WIP was complete to the same degree for all elements of cost.
What was the percentage degree of completion of the closing WIP

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