Gantner Company Had the Following Department Information About Physical Units

Multiple Choice

Gantner Company had the following department information about physical units and percentage of completion: $$\begin{array} { l r } & \text { Physical Units } \\\text { Work in process, May } 1 ( 60 \% ) & 60,000 \\\text { Completed and transferred out } & 180,000 \\\text { Work in process, May } 31 ( 40 \% ) &50,000\end{array}$$ If materials are added at the beginning of the production process what is the total number of equivalent units for materials during May?

A) 240000.
B) 230000.
C) 224000.
D) 200000.