Gantner Company had the following department information about physical units and percentage of completion: $\begin{array}{lr}&\text { Physical Units }\
\text { Work in process, May } 1(60 \%) & 60,000 \
\text { Completed and transferred out } & 180,000 \
\text { Work in process, May } 31(40 \%) & 50,000
\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

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The Answer of Gantner Company had the following department information about physical units and percentage of completion: $\begin{array}{lr}&\text { Physical Units }\
\text { Work in process, May } 1(60 \%) & 60,000 \
\text { Completed and transferred out } & 180,000 \
\text { Work in process, May } 31(40 \%) & 50,000
\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

Gantner Company Had the Following Department Information About Physical Units