In January, Bergman Manufacturings Assembly Department completed and transferred out $204,200$ units. The department had no beginning work in process inventory and $68,100$ units of ending work in process inventory. If all materials are added at the beginning of the process, what were the equivalent units of production for materials during January?Select answer from the options below

a$)136,200$

b$)136,100$

c$)204,200$

d$)272,300$