Pinnacle Industires' Fabrication Department had the following data for September: Work-in-Process, September 1 Completed and transferred out Work-in-Process, September 30 250,000 equivalent units. 240,000 equivalent units. 110,000 units 281,000 equivalent units. 360,000 equivalent units. 250,000 units 100,000 units Pinnacle adds materials at the beginning of the fabrication process, and, with respect to conversion costs, the Beginning Work-in- Process is 40% while the Ending Work-in-Process is 75% complete. Using the FIFO method, what is the department's total number of equivalent units for materials in September? K