Bonita Company had the following department information about physical units and percentage of completion: Physical Units Work in process Inventory, May 1 (65% complete) Completed and transferred out 64000 170000 Work in process inventory, May 31 (35% complete) 53000 If all materials are added at the beginning of the production process, what are the equivalent units of production for materials during May? O 188550. O210950. O 223000. 234000.