In April, True Colors Paint Company has ending work$-$in$-$process inventory that is $30\%$ complete. True Colors uses the FIFO method of process costing. When calculating May's equivalent units of production for these units, what percentage will True Colors Paint Company use $($assume that all of April's ending work$-$inprocess was completed in May$)?$

Multiple Choice

$0\%$

$30\%$

$70\%$

$100\%$