Majesco, which 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: 789

Total equivalent units of conversion: 536

Units started and completed during the period: 433

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

A. 79.30%

B. 71.07%

C. 67.93%

D. 32.07%

E. 28.93%

Please explain and thank you