Madison Corporation's Production Cycle Starts in the Processing Department Materials Are Added at the Beginning of the Process in Following

Madison Corporation's production cycle starts in the Processing Department. The following information is available for April:
$$\begin{array} { | l | r | } \hline & \text { Units } \\\hline \text { Work-in-process, April l (25\% complete) } & 40,000 \\\hline \text { Total units in process during April } & 280,000 \\\hline \text { Work-in-process, April } 30 ( 60 \% \text { complete) } & 25,000 \\\hline\end{array}$$
Materials are added at the beginning of the process in the Processing Department. What are the equivalent units of production for the month of April, assuming Madison uses the weighted-average method?
$\begin{array} {cc } & \text { Materials } & \text { Conversion Costs } \\\end{array}$
A. $\begin{array} {cc } & 240,000 &&& 260,000 \\\end{array}$
B. $\begin{array} {cc } & 255,000 &&& 235,000 \\\end{array}$
C. $\begin{array} {cc } & 280,000 &&& 270,000 \\\end{array}$
D. $\begin{array} {cc } & 315,000 &&& 285,000 \\\end{array}$

A) Option A.
B) Option B.
C) Option C.
D) Option D.