The following information is available for the month of April from the Second department of the Armque Corporation:

	Units
Work in process, April 1 (50% complete)	90,000
Transferred from First Department in April	250,000
Transferred to Finished Goods in April	280,000
Work in process, April 30 (60% complete)	60,000

Materials are added at the end of the process in the Second department. Using the first-in, first-out method, what are the equivalent units of production for materials and conversion costs for the month of April?

	Materials	Conversion
a.	280,000	259,000
b.	280,000	271,000
c.	340,000	259,000
d.	250,000	271,000