Chain gang mass produces beaded necklaces. production occurs in three sequential production departments: stringing, clasping, and packaging. at the beginning of the period in clasping, 1,400 physical units were in beginning inventory. during the period, 1,000 units were transferred in from the previous department. at the end of the period, 2 comma 000 units remained in ending inventory. additional information is as follows: total equivalent units cost per equivalent unit transferred in 2,400 $9.60 direct material 2,400 $3.00 conversion 1 comma 000 $2.50 what percentage complete are the units in ending inventory in the clasping department with respect to direct material