How will the equivalent units be impacted if a company assumes the products are $25\%$ complete, when they are actually $45\%$ complete as to production?

A$.$ The equivalent units will be $25\%$ too high.

B$.$ The equivalent units will not be impacted if the $\%$ of completion estimate is incorrect.

C$.$ The equivalent units calculated will be $20\%$ too high.

D$.$ The equivalent units calculated will be $20\%$ too low.