Sunland Company had the following department information about physical units and percentage of completion: ...

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Accounting

Sunland Company had the following department information about physical units and percentage of completion:

Physical Units

Work in process inventory, May 1 (60% complete)

62000

Completed and transferred out

189000

Work in process inventory, May 31 (40% complete)

51000

If all materials are added at the beginning of the production process, what are the equivalent units of production for materials during May?

251000.

234200.

209400.

240000.

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