ACCA考试 一日一练 F2

ACCA考试 一日一练 F2
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?
  A.40%
  B.12%
  C.30%
  D.75%