Madison Corporation's production cycle starts in the Processing Department. The following information is available for April: Work-in-process, April 1 (25% complete) Total units in process during April Work-in-process, April 30 (60% complete) Units 54,000 294,000 32,000 Materials are added at the beginning of the process in the Processing Department. What are the equivalent units of production for the month of April, assuming Madison uses the weighted-average method? A. B. Materials 251,900 267,600 294,000 331, 100 Conversion Costs 270,500 244,800 281,200 296,900 C. D. Option A. Option B. Option C. Option D