Chester LLC uses a process$-$cost accounting system. They began operations on January $1$ of the current year. Chester incurred conversion cost evenly throughout manufacturing. If they started work on $8,300$ units during the period and these units were $80\%$ of the way through manufacturing, it would be correct to say that the company has:

Multiple Choice

$1,660$ in$-$process units.

$8,300$ physical units in production.

$8,300$ equivalent units of production.

$6,640$ completed units.