Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September. (The company uses FIFO inventory assumption.) Units units, beginning work in process 40,000 (30% complete for materials, 70% complete for conversion) started 300,000 completed? units, ending work in process 50,000 (35% complete for materials, 90% complete for conversion) Costs beginning work in process $ 6,080 current costs total costs Materials Conversion Total $2,160 $192,075 $33,770$225,845 $198,155 $35,930$234,085 $ 8,240 1. Refer to Figure above. What are the FIFO equivalent units for materials? a. 304,500 b. 294,500 c. 306,500 d. 295,500 e. none of the above