Jet Products had no units in process at the beginning of the year. Jet uses process costing and has calculated 47,000 total equivalent units completed during the year. If there were 53,000 units started in the current period and 10,000 units in ending work-in-process, what percentage complete were the ending inventory units?

a. 50%

b. 40%

c. 22%

d. 60%