Fact Pattern: Albany Mining Corporation uses a process costing system for its ore extraction operations. The following information pertains to work-in-process inventories and operations for the month of May: Costs for the month were as follows: \begin{tabular}{lr} \( { } } \) & \\ materials & $54,560 \\ Direct labor & 20,320 \\ Factory & \\ overhead & 15,240 \\ & $90,120 \end{tabular} Under the FIFO method, Albany Mining's equivalent units of materials are A. 214,400 units. B. 195,200 units. C. 208,000 units. D. 227,200 units