AAZU is considering various costs under process costing system. AAZLJ 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: 5,000 Total equivalent units of conversion: 4.400 Units started and completed during the period: 3,500 On the basis ofthis information. the ending work-in-process inventory's stage of completion is: O a. 40%. O l]. 60%. O c. ?0%. 0 d. 80%. C' e. some other percentage not listed above