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Gantner Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (30%) 50,000 Completed and

Gantner Company had the following department information about physical units and percentage of completion:

Physical Units

Work in process, May 1 (30%) 50,000

Completed and transferred out 180,000

Work in process, May 31 (50%) 40,000

If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

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