Twinnings Corporation Manufactures Scheduling Books $60 \%$ Complete for Conversion)
Started
Completed?
Units, Ending Work in Process

Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September. Units:
Units, beginning work in process 40,000 (20\% complete for materials, $60 \%$ complete for conversion)
Started
Completed?
Units, ending work in process $\quad 50,000 \quad$ (25\% complete for materials, $80 \%$ complete for conversion)
$\begin{array} { l l r r } \text { Costs: } & \text { Materials } & \text { Conversion } & \text { Total } \\ \text { beginning workin process } & \$ 6,080 & \$ 2,160 & \$ 8,240 \\ \text { current costs } & \$ 220,875 & \$ 30,600 & \$ 251,475 \\ \text { total costs } & \$ 226,955 & \$ 32,760 & \$ 259,715 \end{array}$ The company uses FIFO inventory assumption.
What are the FIFO equivalent units for materials?

A) 304,500
B) 294,500
C) 302,500
D) 262,500
E) none of the above