AAZU is considering various costs under process costing system.AAZU uses a process-costing system, adds material at the beginning of production and incurs conversion cost evenly throughout manufacturing. The following selected information was taken from the company's accounting records:

Total equivalent units of materials: 5,000

Total equivalent units of conversion: 4,400

Units started and completed during the period: 3,500

On the basis of this information, the ending work-in-process inventory's stage of completion is:

a.

40%.

b.

60%.

c.

70%.

d.

80%.

e.

some other percentage not listed above.