The assembly division of Lingo Corp., uses the FIFO method of process costing. Consider the following data for the month of May 2017: Physical Units Direct Materials Conversion Costs Beginning work in process (May 80 $ 493,360 $ 91,040 1)a Started in May 2017 Completed during May 2017 460 Ending work in process (May 31)b Total costs added during May $3,220,000 $1,392,000 2017 a Degree of completion: direct materials, 90%; conversion costs, 40%. b Degree of completion: direct materials, 60%, conversion costs, 30%. 500 120 What is the number of equivalent units of work done during the month with regards to direct materials? Select one: O a. 388 units O b. 452 units c. 380 units O d. 460 units O e. None of the above