During August, the Filtering Department of Olive Inc. had beginning transferred in balance of 200 units with costs of $50,000. During the month, it started and completed 250 units. It had 50 units in the ending Work-in-Process Inventory. What is the number of equivalent units of production for transferred in units in the Filtering Department in August under the first-in-first-out (FIFO) method? A) 500 units B) 100 units C)300 Units D)200 units