During the month of may, masters clothing transferred 140,000 shirts to finished goods inventory. There was no beginning work-in-process inventory. The company had 40.000 shirts in process at May 31 and the shirts were 50 percent complete with respect to conversion costs. all direct materials are added at the beginning of the production process. the equivalent units for materials for May are ______. Show your work

a) 140,000

b)150,000

c)170,000

d)180,000