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

$\backslash$table$[[,$Physical Units$],[$Work in process, June $1(60\%),60,000],[$Completed and transferred out,$180,000],[$Work in process, June $30(40\%),50,000]]$

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

a$.240,000$

b$.224,000$

c$.230,000$

d$.200,000$