1. Olsen Company processes lumber into a product called medium density fiberboard.

   For the month of February, it had 40,000 square feet of medium density fiberboard in process at the beginning of the month. Another 180,000 square feet were put into process during February, and 60,000 square feet were still in process at the end of February.

   All direct materials are added at the beginning of the process. Using the weighted average method, what are total equivalent units with respect to direct materials in February?

   	a.	160,000 square feet
   	b.	240,000 square feet
   	c.	220,000 square feet
   	d.	200,000 square feet