Gantner Company had the following department information about physical units and percentage of completion: .................................................Physical Units........ Work in process May1 (60%)................48,000 Completed and transferred out............120,000 work in process, May 31 (40%).............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? Question 26 options: 155,200 136,000 168,000 160,000