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 in the beginning 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