Gantner Company Had the Following Department Information About Physical Units

question 128

Multiple Choice

Gantner Company had the following department information about physical units and percentage of completion: $\begin{array}{lr}&\text { Physical Units }\\\text { Work in process, May } 1(60 \%) & 60,000 \\\text { Completed and transferred out } & 180,000 \\\text { Work in process, May } 31(40 \%) & 50,000\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

• A)240,000.
• B)230,000.
• C)224,000.
• D)200,000.

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