The following information is available for the month of April from the First department of...

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Accounting

The following information is available for the month of April from the First department of the Armque Corporation:

Units

Work in process, April 1 (50% complete)

90,000

Started in April

250,000

Transferred to Second Department in April

280,000

Work in process, April 30 (40% complete)

60,000

Materials are added at the end of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of April?

Materials

Conversion

a.

304,000 250,000

b.

280,000 295,000

c.

340,000 316,000

d.

280,000 304,000

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