In January, Morgan's Fabrication Department completed and transferred out 204,200 units. The department had 30,000 units in beginning work in process inventory that were 55% complete for materials and 10 % complete for conversion. There were68,100 units of ending work in process inventory that were 60% complete with respect to conversion and 85% complete with respect to materials. If materials are added uniformly throughout the process and conversions costs are incurred uniformly throughout the process, what were the equivalent units of production for materials and for conversion during January?

• A
• :
• 221,000 and 207,200
• B
• :
• 262,085 and 245,060
• C
• :
• 204,200 and 234,500
• D
• :
• 272,300 and 272,300