Gantner Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (60%) 60,000 Completed and transferred out 150,000 Work In process, May 31(40%) 50,000 If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May? 194,000. 200,00. 170,000. 210,000. Click if you would like to Show Work for this