ConcordCompany had the following department information about physical units and percentage of completion:

Physical Units

Work in process inventory, May 1 (55% complete) 63000

Completed and transferred out 195000

Work in process inventory, May 31 (45% complete)49000

If all materials are added at the beginning of the production process, what are the equivalent units of production for materials during May?

a 245400.

b 244000.

c 258000.

d 217050.