Madison Corporation's production cycle starts in the Processing Department. The following information is available for April:

	Units
Work-in-process, April 1 (25% complete)	72,000
Total units in process during April	312,000
Work-in-process, April 30 (60% complete)	41,000

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?

	Materials	Conversion Costs
A.	267,200	284,000
B.	283,800	257,400
C.	312,000	295,600
D.	351,800	312,200