During the Month of May,Masters Company Transferred 140,000 Gadgets to Finished

Multiple Choice

During the month of May,Masters Company transferred 140,000 gadgets to Finished Goods Inventory.There was no beginning work-in-process inventory.The company had 40,000 gadgets in process at May 31 and the gadgets were 50 percent complete with respect to conversion costs.All direct materials are added at the end of the production process.The equivalent units for materials for May are ________.

A) 90,000
B) 140,000
C) 160,000
D) 180,000