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Company A had the following department data: Physical Units Work in Process, May 1st $ 40,000 Completed and transferred out 150,000 Work in Process, May

Company A had the following department data:

Physical Units

Work in Process, May 1st $ 40,000

Completed and transferred out 150,000

Work in Process, May 31st 55,000

Materials are added at the beginning of the process. What is the total number of equivalent units for materials in May?

$205,000

$245,000

$150,000

$165,000

$190,000.

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