3. The following information is available for the month of April from the First department of the Armque Corporation: work in process, April 1 (50% complete) Started in April Transferred to Second Department in April Work in process, April 30 (40% complete) Units 90,000 250, 000 280,000 60,000 Materials are added in the beginning of the process in the First department. Using the first-in, first-out method, what are the equivalent units of production for the month of April? a, 250,000 b. 340,000 c. 280, 000 d, 250, 000 259,000 259,000 271,000 271,000