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

Units Work in process, April 1 (50% complete) 90,000 Started in April 250,000 Transferred to Second Department in April 280,000 Work in process, April 30 (40% complete) 60,000

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

Materials Conversion

a. 250,000 259,000

b. 340,000 259,000

c. 280,000 271,000

d. 250,000 271,000