Muhares, 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: 8,000

Total equivalent units of conversion: 7,400

Units started and completed during the period: 6,500

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

80%.

70%.

60%.

40%.

some other percentage not listed above.