Mortensen Industries, 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: 9,500

Total equivalent units of conversion: 8,650

Units started and completed during the period: 6,100

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

Multiple Choice

• 64%.
• 25%.
• 50%.
• some other percentage not listed.
• 75%.