Beckronski Company Has the Following Information Available for the Month

Beckronski Company has the following information available for the month of March:
$\begin{array}{lccll} &&\text { Units }&\text { Transterred- }&\text { Direct }\\&\text { Conversion }& \text { in Costs } & \text { Materials } & \text { Costs } \\\text { Work-in-process inventory, March } 1&240 & \$ 33,600 & 0 & \$ 18,000 \\*\text { Percent complete }&& 100 \% & 0 \% & 62.5 \%\end{array}$
$\begin{array}{ll}\text { Transferred-in during March } & 400 \\\text { Completed in March } & 440 \\\text { Work-in-process inventory, March 31 } & 200\\\text { *Percent complete }&&100\%&0\%&80\%\end{array}$
$\begin{array} { l } \text {Costs added in March }&\$52,000&\$13,200&\$48,600 \\\end{array}$

The company uses the weighted-average cost method of process costing.What are the equivalent units for March for direct materials?

A) 400
B) 440
C) 600
D) 640