During August, the Filtering Department of Olive Company Had Beginning

Multiple Choice

During August, the Filtering Department of Olive Company had beginning transferred in balance of 200 units with costs of $50,000. During the month, it started and completed 250 units. It had 50 units in ending Work-in-Process Inventory. What is the number of equivalent units of production for transferred in units in the Filtering Department in August under the first-in, first-out (FIFO) method?

A) 200 units
B) 500 units
C) 300 units
D) 100 units