Winter Company reported the following for the most recent month:

Physical Units

Beginning work in process $(60\%$ complete$)700$

Units transferred in $($started$)$ during month $4,800$

Ending work in process $950$

Materials are added at the end of the process and conversion costs are added evenly

throughout the process. If equivalent whole units of production for conversion using

the FIFO were $4,396,$ what percent complete was ending work in process at the end of

the month?

a$.20\%$

b$.16\%$

c$.44\%$

d$.28\%$

e$.25\%$

f$.72\%$

g$.100\%$

h$.$ None of the above