During the month a company started 300,000 units of product in a particular manufacturing process. The beginning work in process inventory was 50,000 units, and the ending inventory was 40,000 units. Direct materials are introduced at the start of processing , and beginning and ending inventories are considered to be 40 percent complete with respect to conversion costs. The FIFO costing method is used.

A. How many units were transferred out in the month

B. How many units were started and completed during the month?

C. What are the equivalent units with respect to direct materials at the end of the month?

D. What are the equivalent units with respect to conversion costs at the end of the month?