Gantner Company had the following department information about physical units and percentage of completion: Physical Units Work in Process Inventory, May 1 (60%) 60,000 Completed and transferred out 180,000 Work in Process Inventory, May 31 (40%) 50,000 If materials are added at the beginning of the production process, are equivalent units for materials for the month of May? O240,000 O 230,000 O224,000 O 200,000