Minor Company Had the Following Department Data Materials Are Added at the Beginning of the Process

Multiple Choice

Minor Company had the following department data: $\begin{array}{lr}&\text { Physical Units }\\\text { Work in process, July } 1 & 30,000 \\\text { Completed and transferred out } & 165,000 \\\text { Work in process, July } 31 & 45,000\end{array}$ Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

A) 165000.
B) 180000.
C) 240000.
D) 210000.