Maynard Inci. manufactures desks. The following data were given for preduction in Febfuary!

Units, beginning work in process

Units started

$0$

Units completed

Units, ending work in process $(40\%$ complete$)$

$200$

b

$50$

What are the equivalant units?

a$.200$

B$.170$

$8.130$

d$.180$