Vaughn Company had the following department information about physical units and percentage of completion: Physical Units Work in process, May 1 (70%) 61500 Completed and transferred out 180400 Work in process, May 31 (30%) 50000 If all materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May? O 241900. O 230400. O 213850. O 195400