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

	Physical Units
Work in process, May 1 (50%)	59000
Completed and transferred out	179000
Work in process, May 31 (50%)	49000

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

203500.

238000.

233000.

228000.