The Binding Department is the second stage of News Printings production cycle. On May 1, the beginning work in process contained 30,000 units that were 60 percent complete. During May, 170,000 units were transferred in from the first stage of Pine's production cycle and 160,000 units were completed and transferred to Finished Goods. On May 31, the ending work in process contained 40,000 units that were 25 percent complete. Using the average cost method, the equivalent units of the Assembly Department are Transferred-In Costs Materials Conversion Costs a. 170,000 54,000 50,000 b. 200,000 160,000 160,000 c. 200,000 170,000 170,000 d. 240,000 200,000 200,000