The following information relates to the Blending Department of OLD CHANGE KEE for the month of May. OLD CHANGE KEE uses a weighted-average process costing system.

Work in process, beginning (May 1):
Units in process	30,000
Percent complete with respect to materials	100%
Percent complete with respect to conversion	10%
Units completed and transferred out during May	290,000
Work in process, ending (May 31):
Units in process	17,000
Percent complete with respect to materials	100%
Percent complete with respect to conversion	80%

What are the Blending Department's equivalent units related to materials for May?

1)

$260,000

2)

$277,000

3)

$290,000

4)

$307,000