Anzalone Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for May 2018 are as follows:

		Costs
	Units	Materials	Conversion
Work in process, May 1	25,000	$ 68,750	$167,650
Started during May	100,000	300,000	903,350
Work in process, May 31	10,000

Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete. How many equivalent units for materials would there be for Anzalone Corporation in May using the FIFO method?

a.100,000 units

b.119,000 units

c.110,000 units

d.125,000 units

Please explain how to solve for each number, thank you!