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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%

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

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