tion 40 et ered ed out of Muneera Lts has the following department data: Physical Units Work in process, July 1 30,000 Completed and transferred out 165,000 Work in process, July 31 45,000 g ion Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July? Select one: O a. 165,000 O b. 240,000 c. 180,000 O d. 210,000