During April,Department a Started 400,000 Units of Product in a Particular

Multiple Choice

During April,Department A started 400,000 units of product in a particular production process.The beginning work in process inventory was 40,000 units,and the ending inventory was 50,000 units.Direct materials are introduced at the start of processing,and beginning and ending inventories are considered to be 40 percent complete with respect to conversion costs.Department A uses the FIFO costing method. The number of equivalent units produced in Department A with respect to conversion costs were

A) 530,000.
B) 394,000.
C) 370,000.
D) 354,000.